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M/s. Aurangabad Electronics Ltd Versus CCEx, Aurangabad

2017 (11) TMI 436 - CESTAT MUMBAI

Classification of goods - Aluminium casting - whether classified under CTH 8511.00 or under CTH 7601.90? - Rule 2(a) of the General Interpretative Rules - Held that: - The appellant 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 .....

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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, Member(Judicial) And Mr. Raju, Member (Technical) Shri. Sanandan Khairnar, Advocate for the Appel .....

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of stator plates, magneto assembly therefore goods supplied by the appellant is Magneto Assembly and correctly classifiable under Chapter sub heading 8511.00 attracting Central Excise duty @ 20% up to 1-3-1997 and 18%@ advelorum onward. Accordingly, a show cause notice for demand of differential duty was issued, which was culminated into adjudication order whereby the demand of Central Excise duty amounting to ₹ 8,43,089/- was confirmed under Section 11A along with interest under Section .....

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gh 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 .....

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ort, he placed reliance on the following judgments: (a) BCL Forgings Ltd. Vs. Commr. Of Central Excise, Aurangabad - 2008(224)ELT 286(Tri. Del)] (b) Saraswati Engineering Works Vs. Commissioner of C. Ex. Mumbai-III[2005(185)ELT 40(Tri. Mum)] (c) Commissioner of Central Excise, Mumbai-II Vs. Mukund Ltd[2004(167)ELT 177(Tri. Mumbai)] He submits that as regard the classification, when the appellant have been filing classification declaration the dispute can be raised only for the prospective period .....

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submissions made by both sides. 5. We find that the fact is not much in dispute. The appellant 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 .....

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classifiable under Chapter 85 of Central Excise Tariff and not under Chapter 76. However, prior to machining they do not attain essential characteristic of machinery part and are classifiable under Chapter 76. As per this principle laid down by this Tribunal the rough aluminum casting supplied by the appellant is correctly classifiable under Chapter 76 as the same does not attained essential characteristic of stator plates. In the case of Mukund Ltd(Supra) the Tribunal has passed following orde .....

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be covered by the said heading. There can be no dispute that there are four stages in the production of a machine part :- (i) castings which are classifiable under the metal chapters. (ii) castings which have been further worked upon but which have not obtained the essential character of a finished or complete machine 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 o .....

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