Classification of railway castings depends on essential character; proof-machined castings remained castings, not finished parts.

Knuckles and coupler body castings at the stage of proof machining did not acquire the essential character of finished railway parts, so Rule 2(a) of the General Interpretative Rules did not shift classification to Heading 86.07. The Tribunal noted that fettling, heat treatment, shot blasting, chipping and proof machining were only processes necessary for the castings themselves and were insufficient to make them incomplete machine parts with the essential characteristics of the finished article. The goods were therefore correctly classifiable under Heading 7325.90 as castings.

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Issues: Whether knuckles and coupler body castings, at the stage of proof machining and before acquiring the essential character of finished parts, were classifiable under Heading 7325.90 as castings or under Heading 86.07 as parts of railway rolling stock.

Analysis: Rule 2(a) of the General Interpretative Rules applies only where incomplete or unfinished goods have the essential characteristics of the complete or finished article. The Tribunal noted that the goods had only undergone operations such as fettling, heat treatment, shot blasting, chipping and proof machining, which were necessary for the casting itself and not sufficient to show that they had become incomplete machine parts with the essential characteristics of finished parts. It followed the earlier view that castings remain classifiable as castings until they acquire such characteristics.

Conclusion: The goods were correctly classified under Heading 7325.90 as castings and not under Heading 86.07.

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