TMI Blog2019 (11) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... rations has no impact on the essential character of the item manufactured by the appellant and thus, the classification cannot change solely on the ground of drilling operation. There are no merit in the arguments of Revenue that the classification needs to be changed from Chapter 73 to chapter 84 - appeal allowed - decided in favor of appellant. - Excise Appeal No. 737 of 1996 - A/12210/2019 - Dated:- 19-11-2019 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri. Shailesh Seth, Advocate for the Appellant Shri. S.K. Shukla, Authorized Representative for the Respondent ORDER RAJU This appeal has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rified. Castings Machinery Notification No. 275/88-C.E., dated 4-11-1988 Clarification Reg. [Chapter 72, 73, 84 85] This is to say that representations have been received from the trade regarding denial of benefit of exemption under Notification No. 275/88-CE., dated 4-11-1988 to be un-machined iron castings and un-machined cast articles of iron which have been injected to fettling operations. 2. The matter has since been examined in the Board. TRU have intimated that exemption would be available on un-machined castings and un-machined cast articles which have not been subjected to any machining other than fettling as described in the iron castings and cast articles of iron which ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference in headings the HSN Explanatory Notes could not be simply and directly invoked to interpret the CETA, 1985 as has been held by Gujarat High Court in the case of M/s Echjay Industries. In view of this Board decided that an amendment or alteration is required to Board s F.No. 139/48/86-CX.4 dated 18-2-1987 clarifying the scope of castings under heading 73.07 as covering all castings of Iron Steel which have not been subjected to any other process except (a) removal of runner and risers (b) surface cleaning and removal of surface defects (c) chippings, filing or grinding to remove excess material (d) annealing and stress reliving (e) proof machining and (f) surface coating. As regards to period from 1-3-1988 there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the drilling process is used essentially to provide hold to these items while other processes are being conducted and for shifting of the item from one place to another in the factory. He pointed that these items are heavy and therefore, some place is needed to place hook for shifting of items from one place to another and from one machine to another. He pointed out that in the statement of Sh. Ashokbhai Mansukhlal Kapashi, Partner of the appellant firm had clarified that drilling machine is used for drilling for the purpose of handling the job. He also stated that sometimes to fix the job with other parts by bolting. He has also clarified that the final drilling has been carried out at the customer ends. He argued that in that perspective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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