https://www.taxtmi.com/caselaws?id=240363 Copper bronze castings emerging from moulds were treated as unfinished castings, not as parts of submersible pumps, because they required further grinding, fettling and proof machining before use. On that reasoning, they did not acquire the essential character of pump parts for classification under sub-heading 8413.99 and were classifiable under heading 7419.91 as castings. The claimed exemption was therefore unavailable. Marketability was also established by evidence of commercial availability, including sale offerings on websites, so duty liability could not be resisted on the ground that the goods were not marketable. en-us Tue, 25 Jun 2013 00:00:00 +0530 Mon, 30 Dec 2013 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240363 Copper bronze castings emerging from moulds were treated as unfinished castings, not as parts of submersible pumps, because they required further grinding, fettling and proof machining before use. On that reasoning, they did not acquire the essential character of pump parts for classification under sub-heading 8413.99 and were classifiable under heading 7419.91 as castings. The claimed exemption was therefore unavailable. Marketability was also established by evidence of commercial availability, including sale offerings on websites, so duty liability could not be resisted on the ground that the goods were not marketable. Case-Laws Central Excise Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240363