https://www.taxtmi.com/caselaws?id=90520 Rejected castings processed on a job-work basis were not liable to Central Excise duty as incomplete or unfinished machinery components because they never reached the stage of marketable components. Defects were noticed during processing, the castings were unsuitable for completion into machinery components, and they were sent back for remelting. The interpretative rule for incomplete or unfinished articles could not be extended to defective or rejected goods, and mere undertaking of some manufacturing process did not make them dutiable as finished goods. The demand under the tariff headings invoked was therefore unsustainable. en-us Thu, 02 Jul 1998 00:00:00 +0530 Sat, 08 Oct 2011 11:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90520 Rejected castings processed on a job-work basis were not liable to Central Excise duty as incomplete or unfinished machinery components because they never reached the stage of marketable components. Defects were noticed during processing, the castings were unsuitable for completion into machinery components, and they were sent back for remelting. The interpretative rule for incomplete or unfinished articles could not be extended to defective or rejected goods, and mere undertaking of some manufacturing process did not make them dutiable as finished goods. The demand under the tariff headings invoked was therefore unsustainable. Case-Laws Central Excise Thu, 02 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90520