JUDGMENT : We have heard the counsel for the Department at some length on these appeals. The Tribunal has considered the nature of the imported commodity and accepted the assessee's plea that what was imported by the respondents was only "rough machine castings" and that this process precedes the process of "proof machining". The Tribunal has also taken note of a departmental circular that "proof machined castings" should be treated as falling under Item 25 or 26AA and could not be described as machine parts so as to fall outside the purview of Item 25 or 26AA of the Customs Tariff. The finding is essentially one of the fact based on the material before the Tribunal. The civil appeals are dismissed. There will be no order as to costs. 2. Counsel for the respondent raised a point that the appeals before this Court were not maintainable as they were not accompanied by an authenticated copy of the Tribunal's order. In view of the fact that these appeals are dismissed, this point is not pressed.