https://www.taxtmi.com/caselaws?id=362766 Cast-iron brackets and clamps were classified by reference to the tariff entry, Chapter Notes and the applicable interpretation rules. Chapter Note 1 to Chapter 73 treats cast iron as products obtained by casting where iron predominates by weight, and the goods here were only sand blasted and enamelled for rust protection, without machining. As they remained cast articles of iron and did not acquire the essential character of sanitary-ware parts merely because they were used for fixing or hanging fixtures, they were classified under Chapter Heading 7325. en-us Mon, 09 Apr 2018 00:00:00 +0530 Mon, 03 Mar 2025 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362766 Cast-iron brackets and clamps were classified by reference to the tariff entry, Chapter Notes and the applicable interpretation rules. Chapter Note 1 to Chapter 73 treats cast iron as products obtained by casting where iron predominates by weight, and the goods here were only sand blasted and enamelled for rust protection, without machining. As they remained cast articles of iron and did not acquire the essential character of sanitary-ware parts merely because they were used for fixing or hanging fixtures, they were classified under Chapter Heading 7325. Case-Laws GST Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362766