TMI Blog2017 (5) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... requiring further machining before being used as machine parts would be appropriately classifiable under Chapter 73. However, those castings which do not require any machining after their emergence from casting moulds viz. Precision castings and/or are, as such, ready to be used as machine parts would be regarded as articles having essential character of machine parts and would be classified under Chapters 84, 85, 86, 87, etc. It is not disputed that the goods in the assessee s case have undergone machining processes beyond the stage of proof machining. Consequently, the right classification would be under parts of machines under Chapter 84. Appeal dismissed - decided against Revenue. - E/250/2004-DB - Final Order No. 20598 / 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used as machine parts. Hence, he argued that they should be classified as Castings under Chapter 7325. He placed reliance on the Tribunal s decision in the case of White Machines: 2002 (149) E.L.T. 210 (Tri.-Del.) in which it has been held that forged blanks are classifiable under Chapter 7326. 4. The learned advocate submitted that the assessee got castings fabricated on job work basis on which they undertake not only the process of proof machining, but also several more processes of machining. His submission is that only products which have been finished up to the process of proof machining will be Classifiable under 7326. In the case of the goods manufactured by the assessee, further processes of machining have already been carried ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs from the stage of their emergence from the castings mould to the stage of being proof machined. 3. It would thus appear that castings coming out of the castings moulds up to the stage of proof machining and requiring further machining before being used as machine parts would be appropriately classifiable under Chapter 73. However, those castings which do not require any machining after their emergence from casting moulds viz. Precision castings and/or are, as such, ready to be used as machine parts would be regarded as articles having essential character of machine parts and would be classified under Chapters 84, 85, 86, 87, etc. The above circular itself as referred to the Tribunal s decision in the case of Shivaji Works (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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