https://www.taxtmi.com/caselaws?id=92659 Notification No. 23/91-Cus. exempted casting machines used in metallurgy and metal foundries, including their parts under Chapter 84. Chill moulds specially designed for and integral to a centrifugal casting machine qualified as parts because their technical function and role in the manufacturing process established their essential connection with that machine. Their assessment under a competing tariff heading within the same chapter did not defeat the exemption, since eligibility depended on whether they were parts of the casting machine rather than on the precise classification heading. The exemption therefore extended to the imported chill moulds. en-us Thu, 28 Jan 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92659 Notification No. 23/91-Cus. exempted casting machines used in metallurgy and metal foundries, including their parts under Chapter 84. Chill moulds specially designed for and integral to a centrifugal casting machine qualified as parts because their technical function and role in the manufacturing process established their essential connection with that machine. Their assessment under a competing tariff heading within the same chapter did not defeat the exemption, since eligibility depended on whether they were parts of the casting machine rather than on the precise classification heading. The exemption therefore extended to the imported chill moulds. Case-Laws Customs Thu, 28 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92659