Classification of rough castings turns on condition at clearance, not later subcontractor machining; Heading 73.25 applied.

Rough castings cleared after heat treatment, scraping and fettling remained classifiable on the basis of their condition at the time of removal from the factory. Because they had not been machined beyond proof-machining before clearance, later machining by subcontractors could not convert them into identifiable machine parts for Chapter 84. Classification had to be determined from the goods as cleared from the appellants' premises, and any further manufacture by a job worker would have separate duty consequences. The castings were therefore correctly classified under Heading 73.25, and the claim for Chapter 84 classification was rejected.

---

---

Issues: Whether rough castings cleared after heat treatment, scraping and fettling were classifiable under Heading 73.25 as cast articles, or whether they were to be treated as identifiable machine parts under Chapter 84 on the basis of subsequent machining by subcontractors.

Analysis: The goods emerging from the appellants' factory had undergone only heat treatment, scraping and fettling and had not been machined beyond the stage of proof-machining. Classification had therefore to be determined on the basis of the condition of the goods at the time of clearance. Subsequent machining carried out by subcontractors after removal from the factory could not alter the classification of the goods as cleared from the appellants' premises, and any further manufacture by a job worker would have its own duty consequence.

Conclusion: The castings were correctly classifiable under Heading 73.25 and not under Chapter 84; the contention based on subsequent machining was rejected.

---