https://www.taxtmi.com/caselaws?id=90107 Copper cast products that were only proof-machined could not be reclassified as machinery parts merely because of their shape. The Department had to prove that the goods had gone beyond casting and proof-machining and had acquired the character of parts used as machinery parts. In the absence of evidence of further working or enquiry at the consignee's end showing such use, the goods remained classifiable under the copper articles heading rather than Tariff Headings 8483.00/8485.00. en-us Tue, 26 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 14:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90107 Copper cast products that were only proof-machined could not be reclassified as machinery parts merely because of their shape. The Department had to prove that the goods had gone beyond casting and proof-machining and had acquired the character of parts used as machinery parts. In the absence of evidence of further working or enquiry at the consignee's end showing such use, the goods remained classifiable under the copper articles heading rather than Tariff Headings 8483.00/8485.00. Case-Laws Central Excise Tue, 26 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90107