2018 (2) TMI 357

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..... espondent. ORDER [Order Per : B. Ravichandran, Member (T)]. - Revenue is in appeal against order dated 30-3-2004 of Commissioner (Appeals), Mangalore. The dispute in the present case is relating to classification of castings manufactured and cleared by the respondent. The Revenue entertained a view that such castings should be classified under Chapter 73 and not as machinery parts under Chapter .....

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..... hinery. He also relied on the decision of the Tribunal in the case of TISCO Ltd. v. CCE, Jamshedpur [2001 (131) E.L.T. 253 (Tri.-Kol.)] as affirmed by the Hon'ble Supreme Court in 2003 (156) E.L.T. A210 (S.C.). 3. None appeared on behalf of the respondent in spite of notice. 4. We have heard the learned AR and perused the appeal records. Both the lower authorities have recorded almost identi .....

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..... le in the appeal by the Revenue. While we agree with the Revenue on the legal principle regarding the classification of products as castings if substantial further processing is required to be carried out without which the castings cannot be put to use, in the present case, no such factual finding has been arrived at in the concurrent findings of both the lower authorities. Admittedly the fact rec .....

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