https://www.taxtmi.com/caselaws?id=73944 Rough machined or proof machined castings do not become finished machine parts merely because their intended end-use is identifiable from the moulded form. Classification depends on whether the casting has been machined and finished to the point that it is ready for fitment; mere recognisability as a future wheel, shaft, coupling or piston is insufficient. The Tribunal also rejected "identifiable machine parts" as an imprecise classification basis. The goods were therefore to be assessed as castings and not as finished machine parts under Item 68 of the Central Excise Tariff. en-us Mon, 15 Feb 1988 00:00:00 +0530 Sat, 04 Jun 2011 16:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73944 Rough machined or proof machined castings do not become finished machine parts merely because their intended end-use is identifiable from the moulded form. Classification depends on whether the casting has been machined and finished to the point that it is ready for fitment; mere recognisability as a future wheel, shaft, coupling or piston is insufficient. The Tribunal also rejected "identifiable machine parts" as an imprecise classification basis. The goods were therefore to be assessed as castings and not as finished machine parts under Item 68 of the Central Excise Tariff. Case-Laws Central Excise Mon, 15 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73944