9911796707
TMI Blog2019 (4) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of Aluminium and Zinc Castings and articles thereof, which they classified under Chapter Subheading 7907.90 and 7616.90, whereas the Department proposed to classify the same under CSH 8708.00 as Motor vehicle parts. Periodical show-cause notices were issued demanding differential duty during the pendency of the approval of the classification of these products. Aggrieved by the same, the appellant preferred an appeal before this Tribunal. This Tribunal vide order No. 82-83/2000-B dated 18.1.2000 observed that since the castings manufactured by the appellant requires further process like machining, grinding and drilling the surface, which can be verified only after visiting the factory premises of the appellant, and since this plea was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured by the appellants are used in various industries including Automobile industries after carrying out further process of machining, grinding, drilling etc. These averments in the application were not accepted by the authorities below on the ground that the same was issued by private persons. He submits that the adjudicating authority on visit to their premises found that there were no machinery available, which can carry out the finishing process like, machining, grinding etc. In spite of that, on assumption and presumption, it was observed that such machines could have been removed by the appellant before arranging the visit of the departmental officer. 5. Learned AR for the Revenue reiterates the findings of the learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand without considering the end-use certificates issued by their customers pursuant to the direction of this Tribunal. We have carefully considered the end-use certificates issued by the respective customers. In the said certificate, it is clearly indicated that the castings, which had been supplied to the customers were subjected further process of machining, grinding and drilling etc.; only thereafter the finished products emerges. Considering the facts that the appellant did not have the facility of machining, grinding, finishing etc. in their factory premises as found by the officers of the department, and also end-use certificate produced by them that such processing are being carried out after being cleared from the premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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