https://www.taxtmi.com/caselaws?id=93564 Roller tables and mould oscillators used in a continuous slab casting project were treated as components of the casting system, not as casting machines in themselves, so they fell under the parts entry in sub-heading 8454.90. Tundish was regarded as an intermediate vessel functioning like a ladle for holding molten metal before pouring into moulds, so it was classified under sub-heading 8454.10 within the main heading for metallurgy casting equipment. The classification turned on the specific function of each item and the distinction between independent machinery and parts of a continuous casting process. en-us Mon, 08 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93564 Roller tables and mould oscillators used in a continuous slab casting project were treated as components of the casting system, not as casting machines in themselves, so they fell under the parts entry in sub-heading 8454.90. Tundish was regarded as an intermediate vessel functioning like a ladle for holding molten metal before pouring into moulds, so it was classified under sub-heading 8454.10 within the main heading for metallurgy casting equipment. The classification turned on the specific function of each item and the distinction between independent machinery and parts of a continuous casting process. Case-Laws Central Excise Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93564