9911796707
TMI Blog1999 (10) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, the Collector has held that these castings after being cast were further worked and hence were classifiable under Heading 7419.99, a residuary heading in chapter 7419 for other articles. 2. It is the contention of the appellant that after the materials are cast, they are subjected to what is referred to as proof machining . This, he says, is an operation that is intended to remove excess material on the surface, so as to locate the presence of surface defects. Such proof machining, he says, does not amount to further working of the casting. He cites the Explanatory Notes to the Harmonized System of Nomenclature to Headings 7320.11 to 7419.91 in which certain operations to which castings or forgings of iron and steel may be subjected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanatory Note 7419.91 says that the Explanatory Note to sub-headings 7326.11 and 7326.19 applies, mutatis mutandis, to the products of this sub-heading. In the case of cast or moulded products, the sprues and feeder heads may be removed. 5. It is clear from these notes that the specified processes apply to goods of sub-heading of Explanatory Notes 7326.11 and 7326.19, while they may perhaps be limited in the case of iron and steel to those which are forged or stamped, by virtue of Explanatory Note to Heading 7419.91 apply to cast, moulded, stamped or forged items of copper worked. This would settle the issue. 6. Apart from this, it is difficult to comprehend the Commissioner s distinction between proof machining and the process th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther worked as to have the essential characteristic of a machinery part, it would, by virtue of Note 2 (a) to the Interpretative Rules to the tariff to be classifiable as such a machinery part or other such finished article. It does not appear to us that the tariff in its structure contemplates the existence of goods at various stages between what emerges after casting and or forging and classification of the finished article of finished product from machinery parts. Whether any of these intermediary processes, the sum total of which may result in converting the product into casting or moulding to a finished product would by itself constitute a manufacture is also doubtful. However, further discussion is not really required on this issue, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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