Classification of Iron and steel castings

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....s have been raised as to whether iron and steel castings (which have not undergone machining) would be classifiable as castings of iron and steel, not elsewhere specified, under Chapter 72/73 (heading 73.07) or as parts of machinery under Chapter 84/85 of the Schedule to the Central Excise Tariff Act, 1985. 2. It may be recalled that prior to 28-2-1986, instructions were issued under Board's F.....

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.... filing, and no further machining is done on castings to give different form or shape to them, in such cases, the products would continue to be classified as castings. But if certain other processes (other than fettling) were carried out on castings, such as boring of holes or cutting to give a different form and such semi-finished or finished machine parts with identities different from simple ca....

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....ntity and the degree of completion of the product. Viewed in this context, castings, in which only surface defects or excess material have been removed may not acquire a stage at which it could be said to have the essential character of the complete or finished machinery part. Further, as per interpretative rule 1, the classification shall be determined according to the terms of the headings, and ....