Machined castings can be classified as machine parts under Chapter 84 once they cross the proof-machining stage.

Castings that undergo machining beyond the proof-machining stage and are no longer cleared as mere moulded castings are treated as machine parts for classification purposes. The governing circular distinguishes between castings remaining at or before proof machining, which stay under Chapter 73, and castings that have been further machined or have acquired the essential character of machine parts, which fall under Chapter 84 and allied chapters. On the admitted facts, the goods had crossed the proof-machining stage and were correctly classified as parts of machines under Chapter 84.

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Issues: Whether castings which had undergone machining beyond the stage of proof machining, but were not fully finished machine parts at the time of clearance, were classifiable under Chapter 73 as castings or under Chapter 84 as parts of machines.

Analysis: The goods were cleared after several machining processes had been carried out beyond the stage of proof machining. The governing circular drew the distinction between castings remaining at or before proof machining, which continue to fall under Chapter 73, and castings which have undergone further machining or are already ready for use as machine parts, which are to be treated as articles having the essential character of machine parts and classified under Chapters 84 and allied chapters. On the admitted facts, the goods had crossed the proof-machining stage and did not remain mere castings in the condition in which they emerged from the mould.

Conclusion: The goods were correctly classified under Chapter 84 as parts of machines, and the Revenue's challenge to that classification failed.

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