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<h1>Steel products not parts of machinery for exemption under Notification No. 94/88</h1> The Appellate Tribunal CEGAT, New Delhi upheld the decision that forged steel products requiring further machining are not classified as parts of ... Iron and steel - Forged products of The judgment by the Appellate Tribunal CEGAT, New Delhi considered the classification of forged steel products for exemption under Notification No. 94/88. The tribunal upheld the decision that the forged items, requiring further machining to become complete articles, cannot be classified as parts of machinery. The appeal was dismissed.