https://www.taxtmi.com/caselaws?id=92516 Castings requiring further machining or processing before becoming usable machine parts remain classifiable as castings under the Central Excise Tariff. Limited fettling or chipping after removal from moulds does not give them the essential character of identifiable machinery parts merely because their intended ultimate use is in machinery. The classification approach treats the stage of manufacture and usability as determinative, with intended end-use alone being insufficient to classify unfinished castings as machine parts. This supports classification of such goods as castings rather than parts of machinery. en-us Fri, 01 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92516 Castings requiring further machining or processing before becoming usable machine parts remain classifiable as castings under the Central Excise Tariff. Limited fettling or chipping after removal from moulds does not give them the essential character of identifiable machinery parts merely because their intended ultimate use is in machinery. The classification approach treats the stage of manufacture and usability as determinative, with intended end-use alone being insufficient to classify unfinished castings as machine parts. This supports classification of such goods as castings rather than parts of machinery. Case-Laws Central Excise Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92516