https://www.taxtmi.com/caselaws?id=93371 Pressure cooker handles and aluminium channels that still required buffing and drilling before use were treated as cast articles retaining their identity as castings, because they had not yet acquired the identifiable shape of finished cooker parts. The applicable classification principle is that castings do not become finished articles merely because they are intended for later use as parts. On that basis, the goods were classifiable as aluminium castings under Heading 7616.90, not as articles of aluminium under Sub-heading 7615.10, and the benefit of Notification No. 180/88-C.E. was available. en-us Mon, 27 Dec 1999 00:00:00 +0530 Thu, 10 Nov 2011 12:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93371 Pressure cooker handles and aluminium channels that still required buffing and drilling before use were treated as cast articles retaining their identity as castings, because they had not yet acquired the identifiable shape of finished cooker parts. The applicable classification principle is that castings do not become finished articles merely because they are intended for later use as parts. On that basis, the goods were classifiable as aluminium castings under Heading 7616.90, not as articles of aluminium under Sub-heading 7615.10, and the benefit of Notification No. 180/88-C.E. was available. Case-Laws Central Excise Mon, 27 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93371