1997(11)LCX0098

IN THE CEGAT, COURT NO. II, NEW DELHI

Shri K. Sankararaman, Member (T) and Ms. Jyoti Balasundaram, Member (J)

MYSORE KIRLOSKAR LTD.

Versus

COLLECTOR OF CENTRAL EXCISE, BELGAUM

Final Order No. E/1568/97-B1, dated 5-11-1997 in Appeal No. E/458/90-B1 with CO/156/90-B1

Advocated By : None, for the Appellant.

Shri S. Nunthuk, JDR, for the Respondent.

[Order per : K. Sankararaman, Member (T)]. - Appellant has sent a letter requesting that the case may be decided on merits in the light of the submissions made by them in the appeal memorandum. We have accordingly heard the DR and proceed to dispose of the appeal.

2. The issue involved in the appeal is whether the classification of goods manufactured by the appellant which has in the past been classified as iron and steel castings would cease to be so and attract the classification under Chapter 84 or 85 depending upon the end use only on the ground that Notification No. 223/88 had been issued on 23-6-1988 wherein both classifications under Chapters 74 as well as 84 and 85 have been provided for the goods in question. We find that the lower authorities had not considered the issue on merits before deciding the classification under Chapter 84 or 85, as the case may be, but have gone only by the issue of the aforesaid notification wherein Tariff Headings 84 and 85 have also been included. In the absence of any finding on merits that the earlier classification treating the products in question as iron and steel castings required modification reclassifying the goods as machinery parts attracting classification under Chapter 84 or 85, as the case may be is not justified. The change of classification ordered only with reference to the notification cannot be supported. Accordingly, we allow the appeal and set aside the impugned order.

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Equivalent 1998 (98) ELT 235 (Tribunal)