https://www.taxtmi.com/caselaws?id=82694 Surface treatment processes that do not alter the essential character of iron castings do not change their classification as unmachined castings under Chapter 73. On the facts noted, the manufacturing process had not materially changed, and the only processes involved were annealing and surface coating, which were already part of the earlier treatment. A Board clarification aligned with HSN principles stated that cleaning, chipping, filing, grinding, annealing, stress relieving, proof machining and surface coating by themselves do not justify treatment of castings as machine parts under Chapters 84 to 87. The goods therefore remained eligible for exemption under Notification No. 275/88-C.E., and the contrary denial of that benefit was not sustained. en-us Wed, 01 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82694 Surface treatment processes that do not alter the essential character of iron castings do not change their classification as unmachined castings under Chapter 73. On the facts noted, the manufacturing process had not materially changed, and the only processes involved were annealing and surface coating, which were already part of the earlier treatment. A Board clarification aligned with HSN principles stated that cleaning, chipping, filing, grinding, annealing, stress relieving, proof machining and surface coating by themselves do not justify treatment of castings as machine parts under Chapters 84 to 87. The goods therefore remained eligible for exemption under Notification No. 275/88-C.E., and the contrary denial of that benefit was not sustained. Case-Laws Central Excise Wed, 01 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82694