Classification of castings depends on essential character at clearance; goods lacking machinery-part character remain under Heading 73.25.

Goods cleared from the factory were held not to have acquired the essential character of final machinery parts at the time of clearance, so they could not be classified under Heading 84.83. The appellate finding on this factual characterisation was not rebutted, and the Tribunal noted that earlier decisions had already applied the same principle to similar goods. The goods were therefore treated as castings under Heading 73.25 of the Central Excise Tariff, and the Revenue appeal failed.

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Issues: Whether the goods cleared by the assessee were classifiable as machinery parts under Heading 84.83 or as castings under Heading 73.25 of the Central Excise Tariff.

Analysis: The finding recorded by the appellate authority was that, at the time of clearance from the factory, the castings had not acquired the essential character of the final machinery parts. This finding was not rebutted in appeal. The Tribunal also noted that the issue had already been settled by earlier decisions applying the same principle to similar goods.

Conclusion: The goods were not classifiable as machinery parts under Heading 84.83 and were to be treated as castings under Heading 73.25. The Revenue appeal failed.

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