https://www.taxtmi.com/circulars?id=6669 Classification of iron and steel castings explains that articles emerging from moulds and subjected only to fettling, surface cleaning, removal of runners and risers, chipping, filing or grinding to remove excess material, annealing or stress relieving, proof machining, or surface coating retain their character as castings; after alignment with HSN, however, castings possessing the essential character of finished machine parts or serving as blanks are to be classified under the relevant machine part chapters by application of Rule 2(a). en-us Fri, 30 Jun 1989 00:00:00 +0530 Sat, 04 Jul 2009 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6669 Classification of iron and steel castings explains that articles emerging from moulds and subjected only to fettling, surface cleaning, removal of runners and risers, chipping, filing or grinding to remove excess material, annealing or stress relieving, proof machining, or surface coating retain their character as castings; after alignment with HSN, however, castings possessing the essential character of finished machine parts or serving as blanks are to be classified under the relevant machine part chapters by application of Rule 2(a). Circulars Central Excise Fri, 30 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6669