TaxTMI 
TaxTMI 
1987 (1) TMI 345
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....y were not, in any way, machine parts and there had been no finishing by the use of machines. All the goods had received were fettling and dressing; both these were carried out manually. The balls and cylpebs as they came out of their casting moulds are separated from each other by a hand-wielded hammer or some such hand-held tool for knocking away extra unwanted metal. This process is known as fettling in metal industry. Since these fettled balls invariably contain sands, dust and other foreign matter, they are cleaned by brushing and washing; this process, also known as dressing, is carried out by hand. It will be appreciated that both processes of fettling and dressing as required under IS Specification No. 9.1 in IS : 1030-1962 which is....
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....s are critical in the applications to which it will be put; even though the shape of the wheel can be seen in the rough cast, no one will accept it as a wheel until it undergone all the machining, processes, etc. that such wheel has to undergo. 4.  This is not the case with the cylpebs and the balls. The appellants themselves say in their appeal/revision petition that the "rough surfaces obtained in mouldings of balls and cylpebs are allowed to remain as such in their original state as they come out of the moulds for the specific reason that with the rough surfaces, the grinding efficiency and capacity is more and which is most desirable in the trade since because smoother are the surfaces, the grinding effects and efficiency will be ....