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of <h1>Iron and steel castings with minor processing to be classified under heading 73.07 per Central Excise Tariff Act, 1985.</h1> The circular addresses the classification of iron and steel castings under the Central Excise Tariff Act, 1985. It clarifies that castings which have only undergone processes like removal of surface defects, excess material, or basic cleaning should be classified under heading 73.07 as iron and steel castings not elsewhere specified. These processes do not change the essential character of the castings. However, if additional machining processes are performed that alter the form or function, the castings may be classified differently as parts of machinery under Chapters 84 or 85.
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