Classification of unmachined iron and steel castings: goods retained castings identity and fell under Chapter 73.

Iron and steel castings that remained unmachined, with only limited surface-related operations, were treated as retaining their identity as castings until proof machining. Applying that principle and relying on its earlier similar ruling, the Tribunal accepted that the goods were classifiable under Chapter 73 rather than as machinery or motor vehicle parts under Chapters 84 to 87. The departmental circular was also noted as consistent with that view, and the classification adopted by the appellant was accepted.

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Issues: Whether iron and steel castings manufactured by the appellant were classifiable under Chapter 73 as raw castings or under Chapters 84 to 87 as machinery or motor vehicle parts.

Analysis: The Tribunal noted that the goods had remained unmachined castings and that only limited surface-related operations had been carried out. Relying on its earlier decision on similar facts, it applied the principle that castings continue to retain their identity as castings up to the stage of proof machining. It also noted that the departmental circular had accepted that view.

Conclusion: The goods were classifiable under Chapter 73 and not under Chapters 84 to 87; the classification adopted by the appellant was accepted.

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