https://www.taxtmi.com/caselaws?id=84041 Rough castings cleared after heat treatment, scraping and fettling remained classifiable on the basis of their condition at the time of removal from the factory. Because they had not been machined beyond proof-machining before clearance, later machining by subcontractors could not convert them into identifiable machine parts for Chapter 84. Classification had to be determined from the goods as cleared from the appellants' premises, and any further manufacture by a job worker would have separate duty consequences. The castings were therefore correctly classified under Heading 73.25, and the claim for Chapter 84 classification was rejected. en-us Fri, 24 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 14:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84041 Rough castings cleared after heat treatment, scraping and fettling remained classifiable on the basis of their condition at the time of removal from the factory. Because they had not been machined beyond proof-machining before clearance, later machining by subcontractors could not convert them into identifiable machine parts for Chapter 84. Classification had to be determined from the goods as cleared from the appellants' premises, and any further manufacture by a job worker would have separate duty consequences. The castings were therefore correctly classified under Heading 73.25, and the claim for Chapter 84 classification was rejected. Case-Laws Central Excise Fri, 24 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84041