https://www.taxtmi.com/caselaws?id=52314 Steel castings cleared after annealing, short blasting and chipping remained classifiable as castings under Chapter 73 because the evidence did not show any further process beyond basic finishing and removal of surface defects. Applying the settled principle that a cast article is complete once proof machined and surface defects are removed, the goods were not shown to be identifiable machinery parts under Chapter 84. The classification under Chapter 73 was therefore sustained and the contrary Revenue contention was rejected. en-us Wed, 15 Jan 2003 00:00:00 +0530 Tue, 05 Oct 2010 11:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52314 Steel castings cleared after annealing, short blasting and chipping remained classifiable as castings under Chapter 73 because the evidence did not show any further process beyond basic finishing and removal of surface defects. Applying the settled principle that a cast article is complete once proof machined and surface defects are removed, the goods were not shown to be identifiable machinery parts under Chapter 84. The classification under Chapter 73 was therefore sustained and the contrary Revenue contention was rejected. Case-Laws Central Excise Wed, 15 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52314