https://www.taxtmi.com/caselaws?id=92470 Unmachined and unfinished castings are not classifiable as parts of machinery or vehicles merely because they are intended for such use; classification depends on their condition at the time of clearance and whether they had already acquired the character of ready-to-use parts. If further machining is still required before use, they do not qualify as parts in that state. Where the factual position on machining after clearance is not established, the matter requires fresh factual determination before final classification can be fixed. en-us Tue, 21 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 17:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92470 Unmachined and unfinished castings are not classifiable as parts of machinery or vehicles merely because they are intended for such use; classification depends on their condition at the time of clearance and whether they had already acquired the character of ready-to-use parts. If further machining is still required before use, they do not qualify as parts in that state. Where the factual position on machining after clearance is not established, the matter requires fresh factual determination before final classification can be fixed. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92470