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CCE, Lucknow Versus M/s Railway Equipment & Engg. Works

2015 (10) TMI 875 - CESTAT NEW DELHI

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 .....

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ifiable under heading 8437 of the CETA, 1985. If the manufacturing unit is lying closed at the moment then the case of the Revenue cannot be decided in their favour because it is the responsibility of the Department to establish, with documentary evi .....

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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 a .....

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5 or under Chapter heading 8437.00. Commissioner (Appeals) under OIA dated 28/08/2006 classified the same under heading 8437.00. None appeared on behalf of the respondent and there is also no request for adjournment. 2. Shri R.K. Mishra (AR) appearin .....

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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 carrie .....

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der Chapter Heading 73. It was his case that the order passed by the First Appellate Authority should have made classification of CI Plates under Chapter 8437.00 3. Heard learned (AR) and perused the case records. The issue involved in the present pr .....

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y machinery under 8437.00, has relied upon one report from Superintendent of Central Excise, Range Mathura; wherein it has been reported that manufacturing study of CI Plates reveals that the moulds are prepared for Cast Iron Plates with the help of .....

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