Metal castings classification remains unchanged despite machining, and prior final assessments support consistency in tax treatment.

Brake shoe castings remained classifiable as metal castings under notification entry no. 4 of Schedule-II Part-A of the U.P. VAT Act, 2008 because the relevant entry covered all metal castings, whether raw or processed, and machining did not change the commodity's essential character. The fact that the goods continued to be identified as metal castings was decisive, so they could not be treated as unclassified goods liable to a higher rate. The earlier final classification of the same goods in the assessee's favour also supported the same result under the rule of consistency, so the question of law was answered in favour of the assessee.

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Issues: Whether brake shoe castings manufactured and sold by the assessee were classifiable as metal castings under notification entry no. 4 of Schedule-II Part-A of the U.P. VAT Act, 2008, or were unclassified goods liable to tax at a higher rate; and whether the earlier final classification of the same goods in the assessee's favour should be followed on the rule of consistency.

Analysis: The goods were identified by the revenue itself as metal castings, and the mere fact that some machining or processing had been done did not take them outside the scope of the relevant entry, which covered all types of metal castings whether raw or processed. The level of processing was held to be irrelevant so long as the commodity continued to be identified as a metal casting. The previous treatment of the same goods in the assessee's own assessment years, having attained finality, also supported the same view on the principle of consistency.

Conclusion: The goods fell within notification entry no. 4 of Schedule-II Part-A of the U.P. VAT Act, 2008 and were not unclassified goods; the question of law was answered in favour of the assessee.

Ratio Decidendi: Where a taxing entry covers all metal castings, processing or machining does not alter classification if the commodity continues to remain a metal casting, and a settled classification followed in earlier final years should ordinarily be maintained on the rule of consistency.

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