1999 (10) TMI 234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d or forged but not further worked." In the order impugned in the appeal, the Collector has held that these castings after being cast were further worked and hence were classifiable under Heading 7419.99, a residuary heading in chapter 7419 for other articles. 2. It is the contention of the appellant that after the materials are cast, they are subjected to what is referred to as "proof machining". This, he says, is an operation that is intended to remove excess material on the surface, so as to locate the presence of surface defects. Such proof machining, he says, does not amount to further working of the casting. He cites the Explanatory Notes to the Harmonized System of Nomenclature to Headings 7320.11 to 7419.91 in which certain ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p; "7326.11 Grinding balls and similar articles for mills   7326.19 Other" Explanatory Note 7419.91 says that the Explanatory Note to sub-headings 7326.11 and 7326.19 applies, mutatis mutandis, to the products of this sub-heading. In the case of cast or moulded products, the sprues and feeder heads may be removed. 5. It is clear from these notes that the specified processes apply to goods of sub-heading of Explanatory Notes 7326.11 and 7326.19, while they may perhaps be limited in the case of iron and steel to those which are forged or stamped, by virtue of Explanatory Note to Heading 7419.91 apply to cast, moulded, stamped or forged items of copper worked. This would settle the issue. 6. Apart from th....