https://www.taxtmi.com/caselaws?id=87617 Goods classified as iron and steel castings could not be reclassified to Chapters 84 or 85 merely because Notification No. 223/88 referred to those tariff headings. The classification change required a merits-based finding that the goods had ceased to answer the earlier description and had in substance become machinery parts. In the absence of such a finding, reliance on the notification alone was insufficient. The reclassification was therefore unsustainable, and the earlier treatment of the goods was restored. en-us Wed, 05 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 12:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87617 Goods classified as iron and steel castings could not be reclassified to Chapters 84 or 85 merely because Notification No. 223/88 referred to those tariff headings. The classification change required a merits-based finding that the goods had ceased to answer the earlier description and had in substance become machinery parts. In the absence of such a finding, reliance on the notification alone was insufficient. The reclassification was therefore unsustainable, and the earlier treatment of the goods was restored. Case-Laws Central Excise Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87617