TMI Blog2017 (11) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... neto Assembly. The goods supplied by the appellant i.e. rough aluminium casting is correctly classifiable under Chapter sub heading 7601.90. Similar issue decided in the case of Commissioner of Central Excise, Mumbai-II Vs. Mukund Ltd [2004 (2) TMI 107 - CESTAT, MUMBAI], where it was held that the casting before machining has to be classified under the heading of respective metal and not as machine parts. When rough aluminium casting was manufactured and supplied by the appellant without any machining, the same will be classifiable under 7601.90 and cannot be classified as part of Magneto Assembly under Chapter 85 - appeal allowed - decided in favor of appellant. - E/58/08-MUM - A/90319/17/EB - Dated:- 30-10-2017 - Mr Ramesh Nair, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l appellant are before us. 2. Shri. Sanandan Khairnar, Ld. Counsel for the appellant submits that they are manufacturing rough casting of aluminium and same is not finished goods i.e. stator plates, the same cannot be used as such in the manufacture of any equipment. In order to make finished part, it has to undergone machining, outer dimension turning, back facing, hole drilling, hole tapping etc thereafter it will take the form of component part, which is capable of being used therefore appellant being manufacturer of only rough casting, the same is correctly classifiable under Chapter 7601.90, 7611.90. In support of his submission appellant have submitted Chartered Engineer Certificate before the adjudicating authority by which, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant have manufactured and cleared the rough aluminium casting of stator plates. The same is not capable of being used as such. For use of the same aluminium castings in the manufacture of Magneto Assembly, the recipient of the goods has to undertake various process on this rough casting such as machining, outer dimension turning, back facing, hole drilling, hole tapping etc, thereafter it becomes finished stator plates and the same is capable of being used in the Magneto Assembly. The goods supplied by the appellant i.e. rough aluminium casting is correctly classifiable under Chapter sub heading 7601.90. This issue has been considered in various judgments as cited by the Ld. Counsel. In case of Sarswati Engineering Works(Supra), th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chine part. These also have to be classified in the metal chapters. (iii) castings which have been further worked upon and which have acquired the essential characteristics of finished or complete machine parts though these require further working. Such goods have to be classified under the machinery chapters by virtue of GIR 2(a). (iv) castings which have been completely worked upon as finished or complete machine parts requiring classification under machinery chapters. 7. In the case at hand, the operations which the casting in question has undergone, as enumerated in the impugned order-in-appeal, are in the nature of necessary operations for the manufacture of the casting itself including fettling, heat treatment, shot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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