https://www.taxtmi.com/caselaws?id=92516 Castings that emerge from moulds with only limited fettling or chipping remain classifiable as castings where they still require further machining before becoming usable machine parts. The governing approach is that intended end use in machinery does not by itself convert unfinished castings into identifiable parts of machinery. The note also records that the same classification view had previously been accepted in the appellants' own case and by the CBEC, supporting classification as castings rather than machinery parts. 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 that emerge from moulds with only limited fettling or chipping remain classifiable as castings where they still require further machining before becoming usable machine parts. The governing approach is that intended end use in machinery does not by itself convert unfinished castings into identifiable parts of machinery. The note also records that the same classification view had previously been accepted in the appellants' own case and by the CBEC, supporting classification as castings rather than machinery parts. Case-Laws Central Excise Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92516