https://www.taxtmi.com/caselaws?id=83073 The case involved the classification of castings by M/s. Ghatge Patil Industries Ltd. as either unmachined castings or parts of machine/motor vehicles. The Asstt. Collector classified the castings as parts of motor vehicles, but the appellants argued that their castings were unmachined. The Judge referred to a recent judgment establishing a test for determining the essential character of a machine part, emphasizing the need to consider the extent of machining on the castings. The case was remanded for further determination on whether the castings had undergone additional machining beyond proof-machining for accurate classification. en-us Thu, 17 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 13:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83073 The case involved the classification of castings by M/s. Ghatge Patil Industries Ltd. as either unmachined castings or parts of machine/motor vehicles. The Asstt. Collector classified the castings as parts of motor vehicles, but the appellants argued that their castings were unmachined. The Judge referred to a recent judgment establishing a test for determining the essential character of a machine part, emphasizing the need to consider the extent of machining on the castings. The case was remanded for further determination on whether the castings had undergone additional machining beyond proof-machining for accurate classification. Case-Laws Central Excise Thu, 17 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83073