https://www.taxtmi.com/caselaws?id=73660 Cast iron pipe fittings that undergo only minor machining, polishing, smoothing and drilling do not remain in the "iron cast in crude form" category under Tariff Item 25. Once cast into pipe fittings, the goods acquire the character of utility products with immediate use for joining pipes and are no longer in an unwrought or crude condition. The finishing operations do not preserve their classification as crude iron castings. Accordingly, the goods are classifiable under the residuary Tariff Item 68 rather than Tariff Item 25. en-us Fri, 08 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 16:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73660 Cast iron pipe fittings that undergo only minor machining, polishing, smoothing and drilling do not remain in the "iron cast in crude form" category under Tariff Item 25. Once cast into pipe fittings, the goods acquire the character of utility products with immediate use for joining pipes and are no longer in an unwrought or crude condition. The finishing operations do not preserve their classification as crude iron castings. Accordingly, the goods are classifiable under the residuary Tariff Item 68 rather than Tariff Item 25. Case-Laws Central Excise Fri, 08 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73660