https://www.taxtmi.com/caselaws?id=53668 Unmachined aluminium castings were held classifiable under Chapter 76, because goods do not become finished mixer parts merely by being intended for later machining. Duty demand on machined clearances was sustained where the production register, actual sale prices, and admissions provided reliable evidence of production and value, with small-scale exemption allowed year-wise. Confiscation and redemption fine on the seized castings were set aside because they had been treated on the premise that they were already mixer parts. The penalty under Rule 173Q was reduced as excessive in the circumstances of the unit. en-us Fri, 10 Sep 2004 00:00:00 +0530 Thu, 14 Oct 2010 15:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53668 Unmachined aluminium castings were held classifiable under Chapter 76, because goods do not become finished mixer parts merely by being intended for later machining. Duty demand on machined clearances was sustained where the production register, actual sale prices, and admissions provided reliable evidence of production and value, with small-scale exemption allowed year-wise. Confiscation and redemption fine on the seized castings were set aside because they had been treated on the premise that they were already mixer parts. The penalty under Rule 173Q was reduced as excessive in the circumstances of the unit. Case-Laws Central Excise Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53668