https://www.taxtmi.com/caselaws?id=90982 The Tribunal ruled in favor of the appellants in a case concerning the classification of iron and steel castings. The Tribunal emphasized that the goods did not lose their classification as castings unless the machining exceeded proof machining. It was determined that the Revenue failed to prove that the castings had transformed into machine parts, highlighting the necessity of expert evidence for such classifications. As a result, the impugned order was set aside, and the appeal was allowed in favor of the appellants, granting them consequential relief. en-us Mon, 03 May 1999 00:00:00 +0530 Wed, 12 Oct 2011 19:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90982 The Tribunal ruled in favor of the appellants in a case concerning the classification of iron and steel castings. The Tribunal emphasized that the goods did not lose their classification as castings unless the machining exceeded proof machining. It was determined that the Revenue failed to prove that the castings had transformed into machine parts, highlighting the necessity of expert evidence for such classifications. As a result, the impugned order was set aside, and the appeal was allowed in favor of the appellants, granting them consequential relief. Case-Laws Central Excise Mon, 03 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90982