https://www.taxtmi.com/caselaws?id=166884 Cast iron and cast steel rolls cleared in unfinished form were not shown to have ceased to be castings and become marketable machine parts at the time of clearance. The Department led no evidence that the rolls were fully machined, ready for use, or even nearly ready for use, while the record indicated substantial further machining was still required before fitting them into machines. On that basis, the burden of proving the point at which the goods allegedly attracted duty under Item 68 was not discharged, and duty could not be sustained on the footing that the castings had already become machine parts. The demand was therefore unsustainable. en-us Tue, 14 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 12:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166884 Cast iron and cast steel rolls cleared in unfinished form were not shown to have ceased to be castings and become marketable machine parts at the time of clearance. The Department led no evidence that the rolls were fully machined, ready for use, or even nearly ready for use, while the record indicated substantial further machining was still required before fitting them into machines. On that basis, the burden of proving the point at which the goods allegedly attracted duty under Item 68 was not discharged, and duty could not be sustained on the footing that the castings had already become machine parts. The demand was therefore unsustainable. Case-Laws Central Excise Tue, 14 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166884