https://www.taxtmi.com/caselaws?id=74455 Un-machined and unfinished crank case castings were held, on the basis of the supply and order documents, to fall under Tariff Item 26AA rather than Tariff Item 63 because classification must follow the actual condition of the goods. The department's contrary classification was not sustained. The goods were directed to be re-assessed under the correct tariff entry, with exemption notification benefit if applicable, and consequential refund was payable. en-us Tue, 14 Jul 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74455 Un-machined and unfinished crank case castings were held, on the basis of the supply and order documents, to fall under Tariff Item 26AA rather than Tariff Item 63 because classification must follow the actual condition of the goods. The department's contrary classification was not sustained. The goods were directed to be re-assessed under the correct tariff entry, with exemption notification benefit if applicable, and consequential refund was payable. Case-Laws Central Excise Tue, 14 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74455