https://www.taxtmi.com/caselaws?id=166123 Imported iron castings that underwent annealing, straightening, buffing, rough machining and surface protection abroad did not lose their identity or become a different identifiable article. Those operations were treated as ancillary cleaning and strengthening processes, while the conversion into motor vehicle parts occurred only after importation into India. The tariff entry covering iron castings in any shape or size was therefore wide enough to include the goods, and countervailing duty was upheld. en-us Fri, 27 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 13:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166123 Imported iron castings that underwent annealing, straightening, buffing, rough machining and surface protection abroad did not lose their identity or become a different identifiable article. Those operations were treated as ancillary cleaning and strengthening processes, while the conversion into motor vehicle parts occurred only after importation into India. The tariff entry covering iron castings in any shape or size was therefore wide enough to include the goods, and countervailing duty was upheld. Case-Laws Central Excise Fri, 27 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166123