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GST/Excise/ST/VAT : Where assessee was engaged in manufacture of Aluminium and Zinc Castings and articles thereof and it did not have facility of machining, grinding, finishing, etc. in its factory and such processing was being carried out after being cleared from factory of assessee at premises of customer, product in question would be classifiable as casting under respective Heading No. 7907 90 and Heading No. 7616 90