https://www.taxtmi.com/caselaws?id=87655 Classification of processed castings as motor vehicle parts under Interpretative Rule 2(a) could not be sustained without a proper factual inquiry into the manufacturing processes and the character of the goods emerging at the relevant stage. The record had not adequately examined whether the castings had acquired the essential character of motor vehicle parts, including the stage of identification and supporting material such as drawings, specifications, market enquiries and expert opinion. The matter therefore required fresh adjudication on a complete factual basis. en-us Mon, 24 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87655 Classification of processed castings as motor vehicle parts under Interpretative Rule 2(a) could not be sustained without a proper factual inquiry into the manufacturing processes and the character of the goods emerging at the relevant stage. The record had not adequately examined whether the castings had acquired the essential character of motor vehicle parts, including the stage of identification and supporting material such as drawings, specifications, market enquiries and expert opinion. The matter therefore required fresh adjudication on a complete factual basis. Case-Laws Central Excise Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87655