1981 (8) TMI 220

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..... dated 31-10-1980, those urged at the time of personal hearing and have examined the records of the case. 2. The assessee have contended that the so called die cast rotors manufactured in their factory are intermediate goods obtained during the process of manufacture of rotors and are therefore not excisable. Government, however, observe that the cleated and rivetted stack of stampings manufactu .....

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..... d the scope of Item 28A of the Central Excise Tariff. Further, since other manufacturing operations are required before the impugned goods can be termed as rotors they are also not excisable under Item 30(4) of the Central Excise Tariff. In the circumstances the impugned goods are rightly classifiable under the residuary Item 68 of the Central Excise Tariff. 4. In view of the above, Government .....

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