https://www.taxtmi.com/caselaws?id=96260 A fresh factual plea of non-marketability, unsupported before the lower authorities or in response to the show-cause notice, could not be introduced for the first time in appeal, and late material such as an outside opinion was rightly rejected. Copper bronze castings not shown to be precision-made, ready-for-use parts remained classifiable as castings under Heading 7419.91; the exemption for machine parts under Heading 84.13 was unavailable because further machining was carried out and the record did not establish that the goods had acquired the essential character of finished pump parts. The revenue's classification challenge therefore succeeded and duty liability was upheld. en-us Wed, 28 Jun 2000 00:00:00 +0530 Tue, 20 Dec 2011 13:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96260 A fresh factual plea of non-marketability, unsupported before the lower authorities or in response to the show-cause notice, could not be introduced for the first time in appeal, and late material such as an outside opinion was rightly rejected. Copper bronze castings not shown to be precision-made, ready-for-use parts remained classifiable as castings under Heading 7419.91; the exemption for machine parts under Heading 84.13 was unavailable because further machining was carried out and the record did not establish that the goods had acquired the essential character of finished pump parts. The revenue's classification challenge therefore succeeded and duty liability was upheld. Case-Laws Central Excise Wed, 28 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96260