https://www.taxtmi.com/caselaws?id=349184 Rough castings that undergo only intermediate processes such as shot blasting, milling, fettling, proof machining and painting remain classifiable as castings under Chapter 73 when they have not acquired exact dimensions or the essential character of ready-to-use machine parts. Applying Rule 2(a) of the Interpretative Rules, unfinished castings continue in Chapter 73 unless further machining has made them fit directly into the customer's machine. The stated position is consistent with the view that castings stay under Chapter 73 up to proof machining and with the Board circular on castings requiring additional machining before use as machine parts. en-us Wed, 30 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349184 Rough castings that undergo only intermediate processes such as shot blasting, milling, fettling, proof machining and painting remain classifiable as castings under Chapter 73 when they have not acquired exact dimensions or the essential character of ready-to-use machine parts. Applying Rule 2(a) of the Interpretative Rules, unfinished castings continue in Chapter 73 unless further machining has made them fit directly into the customer's machine. The stated position is consistent with the view that castings stay under Chapter 73 up to proof machining and with the Board circular on castings requiring additional machining before use as machine parts. Case-Laws Central Excise Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349184