https://www.taxtmi.com/caselaws?id=92672 Cast articles of iron and steel intended for use in electric motors and gensets, when left unmachined, remained castings and did not acquire the essential character of machine parts. Applying the interpretative rule on essential character, the goods were classifiable under Chapter 73 rather than Chapter 85, and the exemption notifications applicable to castings were available. The assessee was therefore entitled to the benefit of those notifications. en-us Thu, 01 Apr 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92672 Cast articles of iron and steel intended for use in electric motors and gensets, when left unmachined, remained castings and did not acquire the essential character of machine parts. Applying the interpretative rule on essential character, the goods were classifiable under Chapter 73 rather than Chapter 85, and the exemption notifications applicable to castings were available. The assessee was therefore entitled to the benefit of those notifications. Case-Laws Central Excise Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92672