https://www.taxtmi.com/caselaws?id=52725 Rule 2(a) of the Central Excise Tariff Schedule cannot displace the specific classification of castings by treating them as machine parts merely because of design, shape, form, or alleged essential character. Castings remain classifiable as castings unless and until they are machined. On the facts, the assessee showed it manufactured both castings and machine parts and paid duty when machine parts were cleared, while the Revenue relied mainly on one invoice and produced no further material, investigation, or customer evidence to show that castings were actually machine parts. The Revenue therefore failed to establish clearance of machine parts in the guise of castings. en-us Tue, 24 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 13:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52725 Rule 2(a) of the Central Excise Tariff Schedule cannot displace the specific classification of castings by treating them as machine parts merely because of design, shape, form, or alleged essential character. Castings remain classifiable as castings unless and until they are machined. On the facts, the assessee showed it manufactured both castings and machine parts and paid duty when machine parts were cleared, while the Revenue relied mainly on one invoice and produced no further material, investigation, or customer evidence to show that castings were actually machine parts. The Revenue therefore failed to establish clearance of machine parts in the guise of castings. Case-Laws Central Excise Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52725