Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 875 - CESTAT NEW DELHI

2015 (10) TMI 875 - CESTAT NEW DELHI - 2015 (325) E.L.T. 184 (Tri. - Del.) - Classification of goods - Classification under Central Excise Tariff heading 7325.10 or 8437.00 - Held that:- After solidification and cooling the cast iron plates are taken out of moulds and cleaned, brushed and battled. That after cleaning of Cast Iron Plates the same are sent to emery machine industries and does not need any subsequent machining. From the above report reproduced in the order of the First Appellate Au .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Decided against Revenue. - Excise Appeal No. 4016 of 2006 - Final Order No. 52211/2015 - Dated:- 10-7-2015 - Mr. Justice G. Raghuram, President and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : Shri R.K. Mishra, A.R. For the Respondent : None ORDER Per. H.K. Thakur :- This appeal has been filed by the Revenue against OIA No. 127-CE/LKO/2006 dated 28/08/2006. The issue involved is whether Cast Iron Plates (CI Plates) for Emery machinery manufactured by the appellant will be classif .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ation, the machine used for the manufacturing was not available for visit and the actual process of manufacture undertaken was not verifiable. That such a verification is not possible now either by the visit to the respondent or to their end users. That directions given by Hon ble CESTAT in remand proceedings cannot be carried out. Further argued that as per CBEC Circular No. 23/89 dated 28/7/89, superseded by Circular No. 225/59/1996-CX. dated 1/7/1996, castings taken out of castings moulds up .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version