https://www.taxtmi.com/caselaws?id=84133 Steel shots and grits produced by atomising molten metal in water were held not to be castings because castings ordinarily involve pouring or injecting molten metal into a mould and allowing it to solidify in the required shape. As the manufacturing process here used water jet or centrifugal force to disintegrate molten metal into pellets without a conventional mould or pattern, the goods did not answer the description of Item 26AA. Applying the rule that a residuary tariff entry is used only when goods cannot reasonably fit a specific entry, the products were classified under Item 68. en-us Tue, 14 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 18:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84133 Steel shots and grits produced by atomising molten metal in water were held not to be castings because castings ordinarily involve pouring or injecting molten metal into a mould and allowing it to solidify in the required shape. As the manufacturing process here used water jet or centrifugal force to disintegrate molten metal into pellets without a conventional mould or pattern, the goods did not answer the description of Item 26AA. Applying the rule that a residuary tariff entry is used only when goods cannot reasonably fit a specific entry, the products were classified under Item 68. Case-Laws Central Excise Tue, 14 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84133