https://www.taxtmi.com/caselaws?id=92808 Unmachined iron cast articles subjected only to proof machining remain classifiable as castings under sub-heading 7325.10. Further processing is required before intended end-use can alter their tariff classification; intended end-use alone does not justify reclassification. On this basis, such goods qualify for the applicable exemption notifications where their conditions are met. The classification approach follows the established treatment of unmachined iron castings and applies where no working beyond proof machining has occurred. en-us Mon, 15 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 12:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92808 Unmachined iron cast articles subjected only to proof machining remain classifiable as castings under sub-heading 7325.10. Further processing is required before intended end-use can alter their tariff classification; intended end-use alone does not justify reclassification. On this basis, such goods qualify for the applicable exemption notifications where their conditions are met. The classification approach follows the established treatment of unmachined iron castings and applies where no working beyond proof machining has occurred. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92808