Classification of forged goods turned on their retained forged character and was decided in favour of the assessee.

Forged rolled rings and similar forged products were classified as forged goods under Heading 7208.90/7207 rather than as other articles of iron and steel under Heading 7308.90, because the goods remained forged products requiring further machining before becoming finished items. The Tribunal followed its earlier ruling in the assessee's own case for the same period, where Rule 2(a) of the Interpretative Rules had been rejected and the goods were held to retain their forged character. No contrary decision was shown, so the earlier classification view was applied in favour of the assessee.

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Issues: Whether forged rolled rings and other forged products were classifiable under Heading 7208.90/7207 as forged goods, or under Heading 7308.90 as other articles of iron and steel.

Analysis: The dispute concerned goods that remained forged products and required further machining before becoming finished items. The Tribunal noted that the very same issue for the same period had already been decided in the assessee's own case, where Rule 2(a) of the Interpretative Rules relied upon by the department had been rejected and the goods were held to retain their character as forged items. No contrary decision was shown, and the earlier ruling was followed.

Conclusion: The goods were held classifiable under Heading 7208.90/7207 and not under Heading 7308.90, in favour of the assessee.

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