https://www.taxtmi.com/caselaws?id=48667 Malleable iron castings imported for further processing remained classifiable under Item 25 of the Central Excise Tariff for countervailing duty because annealing, straightening, buffing and rough machining did not destroy their identity as castings or turn them into a new and distinct article. The Tribunal applied the principle that goods stay within the original tariff entry until they lose their original identity, and noted that the castings continued to be marketed as malleable iron castings rather than identifiable machine parts. On that basis, similar indigenous castings subjected to comparable processes were also treated as falling within the same item. en-us Thu, 31 May 1984 00:00:00 +0530 Wed, 01 Nov 2023 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48667 Malleable iron castings imported for further processing remained classifiable under Item 25 of the Central Excise Tariff for countervailing duty because annealing, straightening, buffing and rough machining did not destroy their identity as castings or turn them into a new and distinct article. The Tribunal applied the principle that goods stay within the original tariff entry until they lose their original identity, and noted that the castings continued to be marketed as malleable iron castings rather than identifiable machine parts. On that basis, similar indigenous castings subjected to comparable processes were also treated as falling within the same item. Case-Laws Customs Thu, 31 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48667