Casting classification turns on finished condition, not intended shape; rough machined castings remain castings until ready for fitment.

Rough machined or proof machined castings do not become finished machine parts merely because their intended end-use is identifiable from the moulded form. Classification depends on whether the casting has been machined and finished to the point that it is ready for fitment; mere recognisability as a future wheel, shaft, coupling or piston is insufficient. The Tribunal also rejected "identifiable machine parts" as an imprecise classification basis. The goods were therefore to be assessed as castings and not as finished machine parts under Item 68 of the Central Excise Tariff.

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Issues: Whether rough machined or proof machined castings, though identifiable as intended machine parts, could be classified and assessed as finished machine parts under Item 68 of the Central Excise Tariff.

Analysis: The Tribunal held that a casting does not become a machine part merely because its intended shape is identifiable from the moulded form. Until the casting is machined and finished so that it is ready for fitment, it remains a casting. Mere recognisability as a future wheel, shaft, coupling or piston is insufficient to justify assessment as a finished machine part. The Tribunal also rejected the expression "identifiable machine parts" as an imprecise basis for classification.

Conclusion: The goods were to be assessed as castings and not under Item 68 as finished machine parts.

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