https://www.taxtmi.com/caselaws?id=350557 Rough aluminium castings cleared without machining remained classifiable under Chapter 76 because they had not yet acquired the essential characteristics of finished machine parts. As further machining, turning, drilling and tapping were still required before the goods could function as stator plates in a Magneto Assembly, they could not be treated as parts of machinery under Chapter 85. The classification as castings was therefore sustained, and the associated duty demand, interest and penalty could not survive. en-us Mon, 30 Oct 2017 00:00:00 +0530 Tue, 05 Dec 2017 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350557 Rough aluminium castings cleared without machining remained classifiable under Chapter 76 because they had not yet acquired the essential characteristics of finished machine parts. As further machining, turning, drilling and tapping were still required before the goods could function as stator plates in a Magneto Assembly, they could not be treated as parts of machinery under Chapter 85. The classification as castings was therefore sustained, and the associated duty demand, interest and penalty could not survive. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350557