Classification of unfinished castings depends on their condition at clearance and whether further machining is still required.

Unmachined and unfinished castings are not classifiable as parts of machinery or vehicles merely because they are intended for such use; classification depends on their condition at the time of clearance and whether they had already acquired the character of ready-to-use parts. If further machining is still required before use, they do not qualify as parts in that state. Where the factual position on machining after clearance is not established, the matter requires fresh factual determination before final classification can be fixed.

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Issues: Whether unmachined and unfinished castings were classifiable as parts of machinery or vehicles, or whether their classification depended upon whether further machining was required before they could be used as such parts.

Analysis: The classification of the castings turned on their condition at the time of clearance and on whether they had already acquired the character of ready-to-use machine or vehicle parts. Unmachined and unfinished castings were treated as not classifiable as parts of machinery or vehicles so long as they still required further machining before use. As the factual position regarding any further machining at the customers' end was not established, the limited factual question needed determination before a final classification could be recorded.

Conclusion: The castings could not be classified as parts of machinery or vehicles merely on the basis of their unfinished state, if further machining was still required. The matter was remanded for de novo decision on the limited factual issue of their actual use and condition after clearance.

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