https://www.taxtmi.com/caselaws?id=92553 Copper castings subjected only to fettling, cutting, grinding and proof machining remained classifiable under Heading 7419.91 as cast, moulded, stamped or forged goods not further worked. The HSN notes contemplated initial cleaning processes such as removal of sprues and feeder heads, and the record showed only removal of excess material, surface examination and proof machining to detect defects. Those processes did not amount to further working that would shift the goods to Heading 7419.99. The specific sub-heading therefore continued to apply because the cast articles had not been converted into finished machine parts. en-us Tue, 12 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 14:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92553 Copper castings subjected only to fettling, cutting, grinding and proof machining remained classifiable under Heading 7419.91 as cast, moulded, stamped or forged goods not further worked. The HSN notes contemplated initial cleaning processes such as removal of sprues and feeder heads, and the record showed only removal of excess material, surface examination and proof machining to detect defects. Those processes did not amount to further working that would shift the goods to Heading 7419.99. The specific sub-heading therefore continued to apply because the cast articles had not been converted into finished machine parts. Case-Laws Central Excise Tue, 12 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92553