Customs, Excise and Gold Tribunal - Bangalore
Bihani Precision Die Casting Works vs Cce on 23 March, 1999
Equivalent citations: 2000(92)ECR683(TRI.-BANGALORE)
ORDER S.L. Peeran, Member (J)
1. This appeal arises from order-in-appeal No. 323/90 dated 26.11.1990 passed by the Collector of Central Excise (Appeals), Bangalore holding that rough casts and rough castings for axle Box Rear Cover, front cover and door window sill of aluminium are required to be considered as parts of railways for classification under heading 8607.00.
2. The order also deals with classification of nuts, washer and tennon under chapter sub-heading 7318.20 and also under sub heading 84.66. The appellants are not challenging classification of nuts, washer and tennon. The case is confined only to the classification of machine vice, grinding vice, universal vice and self centring-vice while cross plate with handle, T belt are classifiable under subheading 8466. That portion of the order is also not challenged. The present appeal pertains only to classification of rough casts and rough castings for axle box rear cover and door window sill of aluminium.
3. Shri Rajeswara Shastry, learned Counsel for the appellants submitted that the items are only in rough stage and have not attained the stage of parts of railways. He submitted that no other activity is carried out by the appellants except feltline which is exempted in terms of Notification 180/88 dated 13.5.1988. He further submitted that the items are in rough stage and the issue is covered in favour of the assessee in terms of the judgments rendered by the Tribunal in the following cases:
(a) Shivaji Works Ltd. v. CCE as .
(b) Shivaji Works Ltd. v. CCE as reported in 1975 (78) ELT 519.
(c) Luthra Engineering Works v. CCE as reported in 1998 (78) ECR 24.
(d) CC v. Antifriction Bearing Corporation as .
4. The learned DR reiterated the departmental contention.
5. On consideration of the submissions we notice that the issue is fully covered in favour of the assessee in terms of the judgments noted above. The items are in rough stage and they are required to be treated as classifiable under heading 7616.90 as rough castings. Therefore, respectfully following the judgments noted above, we set aside the impugned order in so far as these items are concerned and we allow the appeal to that extent.
(Dictated and pronounced in open court).