https://www.taxtmi.com/caselaws?id=88786 Iron and steel castings that remained unmachined, with only limited surface-related operations, were treated as retaining their identity as castings until proof machining. Applying that principle and relying on its earlier similar ruling, the Tribunal accepted that the goods were classifiable under Chapter 73 rather than as machinery or motor vehicle parts under Chapters 84 to 87. The departmental circular was also noted as consistent with that view, and the classification adopted by the appellant was accepted. en-us Wed, 11 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 12:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88786 Iron and steel castings that remained unmachined, with only limited surface-related operations, were treated as retaining their identity as castings until proof machining. Applying that principle and relying on its earlier similar ruling, the Tribunal accepted that the goods were classifiable under Chapter 73 rather than as machinery or motor vehicle parts under Chapters 84 to 87. The departmental circular was also noted as consistent with that view, and the classification adopted by the appellant was accepted. Case-Laws Central Excise Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88786