https://www.taxtmi.com/circulars?id=7125 Classification depends on whether post casting operations alter the essential character of the article; routine fettling and finishing operations such as removal of runners and risers, surface cleaning, chipping, filing, grinding to remove excess material, annealing, stress relieving, proof machining and surface coating that do not change functional aspect, physical identity or degree of completion should be classed as castings under the specific castings heading rather than as parts of machinery. en-us Wed, 18 Feb 1987 00:00:00 +0530 Thu, 09 Jul 2009 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7125 Classification depends on whether post casting operations alter the essential character of the article; routine fettling and finishing operations such as removal of runners and risers, surface cleaning, chipping, filing, grinding to remove excess material, annealing, stress relieving, proof machining and surface coating that do not change functional aspect, physical identity or degree of completion should be classed as castings under the specific castings heading rather than as parts of machinery. Circulars Central Excise Wed, 18 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7125