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TMI Blog1987 (1) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were not, in any way, machine parts and there had been no finishing by the use of machines. All the goods had received were fettling and dressing; both these were carried out manually. The balls and cylpebs as they came out of their casting moulds are separated from each other by a hand-wielded hammer or some such hand-held tool for knocking away extra unwanted metal. This process is known as fettling in metal industry. Since these fettled balls invariably contain sands, dust and other foreign matter, they are cleaned by brushing and washing; this process, also known as dressing, is carried out by hand. It will be appreciated that both processes of fettling and dressing as required under IS Specification No. 9.1 in IS : 1030-1962 which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritical in the applications to which it will be put; even though the shape of the wheel can be seen in the rough cast, no one will accept it as a wheel until it undergone all the machining, processes, etc. that such wheel has to undergo. 4. This is not the case with the cylpebs and the balls. The appellants themselves say in their appeal/revision petition that the rough surfaces obtained in mouldings of balls and cylpebs are allowed to remain as such in their original state as they come out of the moulds for the specific reason that with the rough surfaces, the grinding efficiency and capacity is more and which is most desirable in the trade since because smoother are the surfaces, the grinding effects and efficiency will be much reduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elves, because in the job in which they will be employed, the balls need to have as rough surfaces as possible, because then the grinding is more efficiently and quickly done. It is by no means an unreasonable assessment to say that after the fettling and cleaning or dressing, the balls and cylpebs become identifiable as ball mill accessories/parts and no longer as mere castings. There might be a case for saying that they are, in spite of this, steel casting; but there is also a case for saying that they are no longer castings; but have become ball-mill balls and equipments, and in that class they will move out of the category of castings. The argument by M/s. Electrosteel Castings Ltd. that these are not machine parts and are not parts of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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