Classification of castings hinges on whether finishing operations change their essential character; routine fettling keeps classification as castings. Classification depends on whether post casting operations alter the essential character of the article; routine fettling and finishing operations such as removal of runners and risers, surface cleaning, chipping, filing, grinding to remove excess material, annealing, stress relieving, proof machining and surface coating that do not change functional aspect, physical identity or degree of completion should be classed as castings under the specific castings heading rather than as parts of machinery.
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 hinges on whether finishing operations change their essential character; routine fettling keeps classification as castings.
Classification depends on whether post casting operations alter the essential character of the article; routine fettling and finishing operations such as removal of runners and risers, surface cleaning, chipping, filing, grinding to remove excess material, annealing, stress relieving, proof machining and surface coating that do not change functional aspect, physical identity or degree of completion should be classed as castings under the specific castings heading rather than as parts of machinery.
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