https://www.taxtmi.com/caselaws?id=83908 Rough malleable iron castings subjected to shot blasting, drilling and machining were treated as finished articles when those processes gave them distinct names, characteristics and uses, so the residuary tariff entry applied rather than the casting entry. On the facts described, duty was recoverable from the appellants because the goods were finally cleared from their factory after return from outside processors, and the job-work movement did not shift manufacturer status for final clearance. The stated non-disclosure of the true description and outside finishing operations was treated as suppression of material facts, supporting invocation of the extended limitation period. en-us Mon, 17 Jan 1994 00:00:00 +0530 Mon, 18 Jul 2011 16:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83908 Rough malleable iron castings subjected to shot blasting, drilling and machining were treated as finished articles when those processes gave them distinct names, characteristics and uses, so the residuary tariff entry applied rather than the casting entry. On the facts described, duty was recoverable from the appellants because the goods were finally cleared from their factory after return from outside processors, and the job-work movement did not shift manufacturer status for final clearance. The stated non-disclosure of the true description and outside finishing operations was treated as suppression of material facts, supporting invocation of the extended limitation period. Case-Laws Central Excise Mon, 17 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83908