https://www.taxtmi.com/caselaws?id=107845 Aluminium and zinc castings described as unmachined, or machined only up to proof-machining and fettling, were treated as falling under the assessee's claimed tariff headings rather than as machinery component parts under Rule 2(a). The decisive factual position was that the assessee consistently maintained that any further machining occurred at the customer's end, and the lower authorities did not record a clear finding rejecting that plea. In those circumstances, and because the dispute was old, remand for fresh fact-finding was considered unnecessary. The accepted factual basis aligned with prior Tribunal decisions relied on by the assessee, and the rival classification was rejected. en-us Wed, 12 May 1999 00:00:00 +0530 Tue, 27 Mar 2012 12:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107845 Aluminium and zinc castings described as unmachined, or machined only up to proof-machining and fettling, were treated as falling under the assessee's claimed tariff headings rather than as machinery component parts under Rule 2(a). The decisive factual position was that the assessee consistently maintained that any further machining occurred at the customer's end, and the lower authorities did not record a clear finding rejecting that plea. In those circumstances, and because the dispute was old, remand for fresh fact-finding was considered unnecessary. The accepted factual basis aligned with prior Tribunal decisions relied on by the assessee, and the rival classification was rejected. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107845