https://www.taxtmi.com/caselaws?id=342719 Castings that undergo machining beyond the proof-machining stage and are no longer cleared as mere moulded castings are treated as machine parts for classification purposes. The governing circular distinguishes between castings remaining at or before proof machining, which stay under Chapter 73, and castings that have been further machined or have acquired the essential character of machine parts, which fall under Chapter 84 and allied chapters. On the admitted facts, the goods had crossed the proof-machining stage and were correctly classified as parts of machines under Chapter 84. en-us Mon, 01 May 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342719 Castings that undergo machining beyond the proof-machining stage and are no longer cleared as mere moulded castings are treated as machine parts for classification purposes. The governing circular distinguishes between castings remaining at or before proof machining, which stay under Chapter 73, and castings that have been further machined or have acquired the essential character of machine parts, which fall under Chapter 84 and allied chapters. On the admitted facts, the goods had crossed the proof-machining stage and were correctly classified as parts of machines under Chapter 84. Case-Laws Central Excise Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342719