https://www.taxtmi.com/caselaws?id=84190 Investment castings classifiable as finished parts under Chapters 84, 85 or 87 were held to retain their character as castings or cast articles for purposes of Notification No. 223/88-C.E. The notification was interpreted as extending exemption to cast products even when they fell within Section XVI, because the goods were obtained by the casting process and had not undergone processing beyond what the notification permitted. Their identity as castings was not lost merely because they were also recognisable as machinery parts, so the exemption was available. en-us Fri, 02 Jun 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84190 Investment castings classifiable as finished parts under Chapters 84, 85 or 87 were held to retain their character as castings or cast articles for purposes of Notification No. 223/88-C.E. The notification was interpreted as extending exemption to cast products even when they fell within Section XVI, because the goods were obtained by the casting process and had not undergone processing beyond what the notification permitted. Their identity as castings was not lost merely because they were also recognisable as machinery parts, so the exemption was available. Case-Laws Central Excise Fri, 02 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84190