Roughly shaped forgings needing further machining fall under Heading 72.08, not Heading 73.08.

Forgings roughly shaped from bars, rods, blooms, billets, slabs and sheets were treated as classifiable under Heading 72.08 of the Central Excise Tariff Act, 1985 rather than Heading 73.08. The classification turned on the stage of manufacture and the fact that the goods had undergone only proof machining and still required further machining. Applying the Board circular, consistent Tribunal practice, and trade understanding under Chapter 72, such articles remained roughly shaped pieces. The assessee's claimed classification under Heading 72.08 was accepted.

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Issues: Whether iron and steel forgings roughly shaped from bars, rods, blooms, billets, slabs and sheets were classifiable under Heading 7208.00 or Heading 7308.00 of the Central Excise Tariff Act, 1985.

Analysis: The dispute turned on the character of the goods at the stage of manufacture and the tariff treatment consistently adopted for forgings that had undergone only proof machining. The Board circular and the consistent view of the Tribunal treated such articles as roughly shaped pieces, and the classification was to be understood in accordance with established trade understanding under Chapter 72. On that basis, goods requiring further machining continued to fall within Heading 72.08.

Conclusion: The goods were classifiable under Heading 72.08 and not under Heading 73.08, and the classification claimed by the assessee was accepted.

Ratio Decidendi: Forgings that have been subjected only to proof machining and still require further machining are classifiable as roughly shaped articles under Heading 72.08 of the Central Excise Tariff Act, 1985.

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