https://www.taxtmi.com/caselaws?id=85497 The Tribunal upheld the rejection of one appeal based on the Chemical Examiner's report and remanded two appeals for further examination to determine if the products retained characteristics of rough castings or had become identifiable machinery parts. The importance of detailed factual analysis by the Assistant Collector in determining classification and eligibility for refund claims under Section 11B was emphasized. en-us Sun, 16 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 13:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85497 The Tribunal upheld the rejection of one appeal based on the Chemical Examiner's report and remanded two appeals for further examination to determine if the products retained characteristics of rough castings or had become identifiable machinery parts. The importance of detailed factual analysis by the Assistant Collector in determining classification and eligibility for refund claims under Section 11B was emphasized. Case-Laws Central Excise Sun, 16 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85497