https://www.taxtmi.com/caselaws?id=92757 Goods supplied as unmachined steel castings, later subjected to machining, grooving and coupling by the buyer, remained classifiable as castings because they had not acquired the essential character of rolls. The material showed that the articles were only at the stage of castings undergoing proof machining, and the Department did not rebut the buyer's letter relied on by the assessee. On that basis, the classification adopted was Heading 73.25 rather than Heading 84.55 under the Central Excise Tariff Act, 1985. 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 Goods supplied as unmachined steel castings, later subjected to machining, grooving and coupling by the buyer, remained classifiable as castings because they had not acquired the essential character of rolls. The material showed that the articles were only at the stage of castings undergoing proof machining, and the Department did not rebut the buyer's letter relied on by the assessee. On that basis, the classification adopted was Heading 73.25 rather than Heading 84.55 under the Central Excise Tariff Act, 1985. Case-Laws Central Excise Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92757