https://www.taxtmi.com/caselaws?id=92757 Steel castings supplied in an unmachined condition, requiring the buyer to undertake further machining, grooving and coupling, remain classifiable as castings rather than rolls. Where unrebutted evidence establishes that the products have undergone only proof machining and have not acquired the essential character of rolls, classification falls under Heading 73.25 of the Central Excise Tariff Act, 1985, rather than Heading 84.55. The relevant classification principle is that castings retain their identity as castings from emergence from the mould through the proof-machining stage. en-us Mon, 04 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92757 Steel castings supplied in an unmachined condition, requiring the buyer to undertake further machining, grooving and coupling, remain classifiable as castings rather than rolls. Where unrebutted evidence establishes that the products have undergone only proof machining and have not acquired the essential character of rolls, classification falls under Heading 73.25 of the Central Excise Tariff Act, 1985, rather than Heading 84.55. The relevant classification principle is that castings retain their identity as castings from emergence from the mould through the proof-machining stage. Case-Laws Central Excise Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92757