https://www.taxtmi.com/caselaws?id=44652 Cast articles that undergo substantial post-casting operations such as fettling, grinding, dressing, machining and assembly may lose their identity as castings for tariff purposes. On the facts recorded, the Tribunal found that the goods had been materially processed after casting and therefore could not fit the concessional or specific tariff description claimed by the appellant. The Supreme Court held that this finding was based on evidence and was not perverse, so the goods were not classifiable as castings and were liable to duty under Tariff Item 68. The challenge failed and the Revenue's classification was sustained. en-us Wed, 27 Aug 1997 00:00:00 +0530 Fri, 04 Jul 2014 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44652 Cast articles that undergo substantial post-casting operations such as fettling, grinding, dressing, machining and assembly may lose their identity as castings for tariff purposes. On the facts recorded, the Tribunal found that the goods had been materially processed after casting and therefore could not fit the concessional or specific tariff description claimed by the appellant. The Supreme Court held that this finding was based on evidence and was not perverse, so the goods were not classifiable as castings and were liable to duty under Tariff Item 68. The challenge failed and the Revenue's classification was sustained. Case-Laws Central Excise Wed, 27 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44652