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Central Excise - Classification of iron and steel castings- Regarding
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....ed to invite your kind attention to Circular No. 23/89 F.No. 139/7/88-CX.4) dated 28th July, 1989 wherein it was clarified that castings as they emerge from the mould or after fettling etc. would be appropriately regarded as semi-finished articles if having the essential character of the finished machine parts or as a blank for machine parts which be classified under Chapter 84, 85, 86, 87 etc. ....
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