Copper cast products remain under copper articles heading unless further working proves they are machinery parts.

Copper cast products that were only proof-machined could not be reclassified as machinery parts merely because of their shape. The Department had to prove that the goods had gone beyond casting and proof-machining and had acquired the character of parts used as machinery parts. In the absence of evidence of further working or enquiry at the consignee's end showing such use, the goods remained classifiable under the copper articles heading rather than Tariff Headings 8483.00/8485.00.

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Issues: Whether copper cast products, which were only proof-machined and not shown to have undergone further working, could be classified as machinery parts under Tariff Headings 8483.00/8485.00 instead of as cast, moulded, stamped or forged copper articles under Tariff Heading 7419.91.

Analysis: The classification could be shifted out of the copper articles heading only if the Department established that the goods had gone beyond the stage of casting and beyond the proof-machining stage. The record did not contain any finding that the products had been further worked or that any enquiry had been made at the consignee's end to show that they were used as such as machinery parts. In the absence of such proof, the mere shape of the castings was insufficient to treat them as machinery parts.

Conclusion: The products were not classifiable as machinery parts under Tariff Headings 8483.00/8485.00 and remained classifiable under the copper articles heading; the appeal was allowed in favour of the assessee.

Ratio Decidendi: To exclude cast copper articles from the heading for cast, moulded, stamped or forged copper goods, the Department must establish by evidence that the goods have gone beyond proof-machining and acquired the character of machinery parts.

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