Classification of castings: mould-stage castings treated as semi-finished under chapter 73; ready-to-use parts classified elsewhere. Castings emerging from moulds up to proof machining that require further machining before use are to be treated as semi-finished articles and classified under Chapter 73, while precision or ready-to-use castings that possess the essential character of finished machine parts must be classified under the chapters applicable to finished parts; the same approach applies to forgings after fettling and pending assessments are to be finalised accordingly.
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Provisions expressly mentioned in the judgment/order text.
Classification of castings: mould-stage castings treated as semi-finished under chapter 73; ready-to-use parts classified elsewhere.
Castings emerging from moulds up to proof machining that require further machining before use are to be treated as semi-finished articles and classified under Chapter 73, while precision or ready-to-use castings that possess the essential character of finished machine parts must be classified under the chapters applicable to finished parts; the same approach applies to forgings after fettling and pending assessments are to be finalised accordingly.
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