Cast iron and steel articles without machining remain castings, not machine parts, and qualify for casting exemptions.

Cast articles of iron and steel intended for use in electric motors and gensets, when left unmachined, remained castings and did not acquire the essential character of machine parts. Applying the interpretative rule on essential character, the goods were classifiable under Chapter 73 rather than Chapter 85, and the exemption notifications applicable to castings were available. The assessee was therefore entitled to the benefit of those notifications.

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Issues: Whether cast articles of iron and steel intended for use in electric motors and gensets, without machining, were classifiable as machine parts under Chapter 85 or as castings under Chapter 73, and whether they were entitled to exemption under the relevant notifications.

Analysis: The articles had not undergone machining and remained merely castings of iron and steel. The Tribunal followed its earlier decision holding that such cast articles do not acquire the essential character of parts of machinery and therefore do not attract classification as machine parts. It further applied the principle that, for purposes of the interpretative rules, the goods had not acquired the essential character required to treat them as complete parts. On that basis, the exemption notifications applicable to castings were held available.

Conclusion: The goods were classifiable under Chapter 73 and not under Chapter 85, and the assessee was entitled to the benefit of the exemption notifications.

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