Classification of rough forgings under Heading 72.08 upheld, as unfinished forged goods were not treated as finished steel articles.

Forgings that remained only roughly shaped at the forging stage, and had not been machined beyond proof machining, were held to fall under Heading 72.08 rather than sub-heading 7308.90 of the Central Excise Tariff Act, 1985. The Tribunal relied on the technical material and comparative samples to conclude that the goods were still rough forged iron or steel pieces, not finished articles with final dimensional accuracy. The classification was therefore under Heading 72.08, and the assessee's appeal succeeded.

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Issues: Whether the forgings manufactured by the appellant were classifiable under Heading 72.08 or under sub-heading 7308.90 of the Central Excise Tariff Act, 1985.

Analysis: Heading 72.08 covered pieces roughly shaped by rolling or forging of iron and steel. The record did not show that the goods had been machined or had gone beyond the stage of proof machining. The material on record, including the technical opinion placed before the Tribunal, supported the position that forgings attain only a rough shape at the forging stage and acquire final dimensional accuracy only after machining. The comparative samples also indicated that the goods were still in the rough forged stage and were not finished articles of iron or steel.

Conclusion: The forgings were correctly classifiable under Heading 72.08 and not under sub-heading 7308.90, and the appeal succeeded in favour of the assessee.

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