Forged product classification confirmed for harrow discs and hammers, excluding residuary tariff treatment.

Harrow discs and hammers were treated as forged products for tariff classification rather than residuary goods under Tariff Item 68. The Tribunal followed its earlier order in the assessee's own case, which had already determined that these goods fell under Tariff Item 26AA and later Tariff Item 25(8). On that basis, the impugned order was set aside and classification in favour of the assessee was affirmed.

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Issues: Whether harrow discs and hammers were classifiable as forged products under Tariff Item 26AA and later Tariff Item 25(8), or under Tariff Item 68.

Analysis: The issue had already been decided in the assessee's own case by a prior Tribunal order. The Tribunal found that the products were to be treated as forged items for tariff classification and not as residuary goods under Tariff Item 68. Following that earlier decision, the impugned order was set aside.

Conclusion: The goods were held classifiable as forged products under Tariff Item 26AA and thereafter Tariff Item 25(8), and not under Tariff Item 68, in favour of the assessee.

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