https://www.taxtmi.com/caselaws?id=93489 Goods cleared from the factory were held not to have acquired the essential character of final machinery parts at the time of clearance, so they could not be classified under Heading 84.83. The appellate finding on this factual characterisation was not rebutted, and the Tribunal noted that earlier decisions had already applied the same principle to similar goods. The goods were therefore treated as castings under Heading 73.25 of the Central Excise Tariff, and the Revenue appeal failed. en-us Thu, 22 Jun 2000 00:00:00 +0530 Fri, 11 Nov 2011 17:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93489 Goods cleared from the factory were held not to have acquired the essential character of final machinery parts at the time of clearance, so they could not be classified under Heading 84.83. The appellate finding on this factual characterisation was not rebutted, and the Tribunal noted that earlier decisions had already applied the same principle to similar goods. The goods were therefore treated as castings under Heading 73.25 of the Central Excise Tariff, and the Revenue appeal failed. Case-Laws Central Excise Thu, 22 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93489