https://www.taxtmi.com/caselaws?id=73987 Cast iron rolls that underwent fettling and machining were treated as having moved beyond mere castings once they were completely or finish machined and acquired a distinct marketable identity. The analysis emphasised that manufacture was complete at the stage of clearance, and later processing by the customer did not defer duty liability. On that basis, the goods were regarded as semi-finished machine parts falling under the residuary tariff entry rather than remaining confined to Tariff Item 26AA as castings. en-us Tue, 21 Jun 1988 00:00:00 +0530 Sat, 04 Jun 2011 18:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73987 Cast iron rolls that underwent fettling and machining were treated as having moved beyond mere castings once they were completely or finish machined and acquired a distinct marketable identity. The analysis emphasised that manufacture was complete at the stage of clearance, and later processing by the customer did not defer duty liability. On that basis, the goods were regarded as semi-finished machine parts falling under the residuary tariff entry rather than remaining confined to Tariff Item 26AA as castings. Case-Laws Central Excise Tue, 21 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73987