https://www.taxtmi.com/caselaws?id=82771 Iron and steel castings cleared only up to the proof-machining stage did not acquire the essential character of machine parts or motor vehicle parts. Rule 2(a) of the Interpretative Rules applies only where an incomplete or unfinished article already has the essential character of the finished article, and it cannot be used to shift goods from a specific casting heading merely because they may later be machined into parts. The goods remained distinct castings in tariff and trade terms, so classification under Chapters 84, 85 or 87 was not justified and the higher duty demand under Notification No. 223/88-C.E. was unsustainable. en-us Thu, 20 May 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82771 Iron and steel castings cleared only up to the proof-machining stage did not acquire the essential character of machine parts or motor vehicle parts. Rule 2(a) of the Interpretative Rules applies only where an incomplete or unfinished article already has the essential character of the finished article, and it cannot be used to shift goods from a specific casting heading merely because they may later be machined into parts. The goods remained distinct castings in tariff and trade terms, so classification under Chapters 84, 85 or 87 was not justified and the higher duty demand under Notification No. 223/88-C.E. was unsustainable. Case-Laws Central Excise Thu, 20 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82771