https://www.taxtmi.com/caselaws?id=52700 Knuckles and coupler body castings at the stage of proof machining did not acquire the essential character of finished railway parts, so Rule 2(a) of the General Interpretative Rules did not shift classification to Heading 86.07. The Tribunal noted that fettling, heat treatment, shot blasting, chipping and proof machining were only processes necessary for the castings themselves and were insufficient to make them incomplete machine parts with the essential characteristics of the finished article. The goods were therefore correctly classifiable under Heading 7325.90 as castings. en-us Tue, 24 Feb 2004 00:00:00 +0530 Tue, 07 Nov 2017 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52700 Knuckles and coupler body castings at the stage of proof machining did not acquire the essential character of finished railway parts, so Rule 2(a) of the General Interpretative Rules did not shift classification to Heading 86.07. The Tribunal noted that fettling, heat treatment, shot blasting, chipping and proof machining were only processes necessary for the castings themselves and were insufficient to make them incomplete machine parts with the essential characteristics of the finished article. The goods were therefore correctly classifiable under Heading 7325.90 as castings. Case-Laws Central Excise Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52700