Classification of castings: unprocessed castings remain under casting heading; machined or finished parts classify under machine part headings. Classification of iron and steel castings explains that articles emerging from moulds and subjected only to fettling, surface cleaning, removal of runners and risers, chipping, filing or grinding to remove excess material, annealing or stress relieving, proof machining, or surface coating retain their character as castings; after alignment with HSN, however, castings possessing the essential character of finished machine parts or serving as blanks are to be classified under the relevant machine part chapters by application of Rule 2(a).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of castings: unprocessed castings remain under casting heading; machined or finished parts classify under machine part headings.
Classification of iron and steel castings explains that articles emerging from moulds and subjected only to fettling, surface cleaning, removal of runners and risers, chipping, filing or grinding to remove excess material, annealing or stress relieving, proof machining, or surface coating retain their character as castings; after alignment with HSN, however, castings possessing the essential character of finished machine parts or serving as blanks are to be classified under the relevant machine part chapters by application of Rule 2(a).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
