https://www.taxtmi.com/caselaws?id=93811 Rough steel castings that required further machining remained classifiable under Chapter Heading 73.25 rather than as machine parts under Chapters 84 to 87, because the evidence showed only unfinished cast articles were manufactured. The approved classification list and the assessee's explanation supported Heading 73.25, while the buyer's correspondence and the senior manager's statement indicated the goods were not complete parts fit for use without additional processing. The Revenue also failed to prove suppression or misclassification sufficient to sustain the demand, so the classification and the assessee's declared position were accepted. en-us Mon, 07 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 11:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93811 Rough steel castings that required further machining remained classifiable under Chapter Heading 73.25 rather than as machine parts under Chapters 84 to 87, because the evidence showed only unfinished cast articles were manufactured. The approved classification list and the assessee's explanation supported Heading 73.25, while the buyer's correspondence and the senior manager's statement indicated the goods were not complete parts fit for use without additional processing. The Revenue also failed to prove suppression or misclassification sufficient to sustain the demand, so the classification and the assessee's declared position were accepted. Case-Laws Central Excise Mon, 07 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93811