TMI Blog2008 (8) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by both the authorities. The correspondence between the parties was also examined. The photographs were also seen and both the authorities are justified in holding that the item is not raw castings for classification under CH 74 - E/1207/2005 - 945/2008 - Dated:- 1-8-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri K. Sambi Reddi, JDR, for the Appellant. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and they are required to be classified under Chapter 73. The Commissioner (A) has examined the photographs of raw castings and machine components and parts cleared by the respondents after carrying out various processes. He has examined the correspondence between the assessee and their clients giving details of the processes carried out by them. Therefore, he was fully satisfied that the castings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious processes were examined by both the authorities. The correspondence between the parties was also examined. The photographs were also seen and both the authorities have applied their mind and after due application have held that the item is not raw castings for classification under Chapter Heading 74. 4.1 We find that the counsel's reliance on Saraswati Engineering Works v. CCE, Mumbai- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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