https://www.taxtmi.com/caselaws?id=96342 Castings of alloy steel and copper cleared as components for further finishing were treated as parts of power driven pumps because they had acquired the essential character of such parts and were classifiable under Heading 84.09. The exemption under Notification No. 64/86-C.E. had to be tested by the same tariff classification rules, including the interpretative and chapter notes, since the notification referred to tariff headings. On that basis, the benefit could not be denied merely because additional processing was needed before actual use; the goods were held eligible for the exemption. en-us Sat, 24 Mar 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96342 Castings of alloy steel and copper cleared as components for further finishing were treated as parts of power driven pumps because they had acquired the essential character of such parts and were classifiable under Heading 84.09. The exemption under Notification No. 64/86-C.E. had to be tested by the same tariff classification rules, including the interpretative and chapter notes, since the notification referred to tariff headings. On that basis, the benefit could not be denied merely because additional processing was needed before actual use; the goods were held eligible for the exemption. Case-Laws Central Excise Sat, 24 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96342