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2019 (8) TMI 124

..... LD THAT:- In the first place, the aluminium castings manufactured and sold by the assessee have been identified even by the revenue authorities as metal castings. It is an admitted case between the parties that those items were not identified as brake shoe or another item. The fact that the assessee may have done some processing on raw brake shoe castings, would be inconsequential in view of the clear language of entry no. 4 Schedule-II Part-A of the U.P. Act. That legislative entry takes within its ambit all types of metal castings whether processed or raw - So long as the commodity continued to be identified as a metal casting, the level of processing offered on those goods would be an irrelevant factor. Revision dismissed. - Sales/Trade .....

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..... erefore, the same had ceased to be the metal castings. That contention of the revenue has been rejected by the Tribunal on the reasoning that an item may be treated to be unclassified only if it cannot be attributed to any taxing entry. Keeping in mind the taxing entry no.4 under Schedule-II Part-A of the U.P. Act, the Tribunal had further found that though some machining may have been done by the assessee to raw brake shoe castings, the same would continue to fall under the said taxing entry as metal castings. 5. Learned Standing Counsel would submit, inasmuch as it had been found that the assessee had not sold raw castings but processed the same and thus made them ready for use as brake shoe castings, those goods were not classified under .....

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..... U.P. Act. That legislative entry takes within its ambit all types of metal castings whether processed or raw. So long as the commodity continued to be identified as a metal casting, the level of processing offered on those goods would be an irrelevant factor. To that extent, the ratio laid down in Vasantham Foundry (supra) is relevant. In paragraph no. 25 of that report, it has been observed as under: "25. Therefore, in our view "cast iron casting" in its basic or rough form must be held to be 'cast iron'. But, if thereafter any machining or polishing or any other process is done to the rough cast iron casting to produce things like pipes, manhole covers or bends, these cannot be regarded as "cast iron casting&q .....

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