https://www.taxtmi.com/caselaws?id=89904 Goods cleared under Rule 57F(2) retained their original character for tariff classification because subsequent processing at the job workers' premises did not convert them into motor vehicle parts; they were therefore classifiable as cast products at the time of clearance. In relation to limitation, where Rule 57F(2) then prescribed no time limit for return of the goods and non-return was not reported, invocation of the extended period for demand was upheld. The duty demand was remanded for revision on the basis that the goods were castings, while the extended period was sustained in principle. en-us Tue, 20 Oct 1998 00:00:00 +0530 Sat, 01 Oct 2011 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89904 Goods cleared under Rule 57F(2) retained their original character for tariff classification because subsequent processing at the job workers' premises did not convert them into motor vehicle parts; they were therefore classifiable as cast products at the time of clearance. In relation to limitation, where Rule 57F(2) then prescribed no time limit for return of the goods and non-return was not reported, invocation of the extended period for demand was upheld. The duty demand was remanded for revision on the basis that the goods were castings, while the extended period was sustained in principle. Case-Laws Central Excise Tue, 20 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89904