Steel forgings up to proof-machining were classifiable under 7208.00, not 7308.90, following prior tariff precedent.

Rough forgings of iron and steel up to the stage of proof-machining were treated as classifiable under sub-heading 7208.00 rather than 7308.90. The Tribunal rejected reliance on the HSN Explanatory Notes under Heading 73.26 for such forgings and followed its earlier decision in the same assessee's case on similarly worded tariff items. The classification was aligned with the corresponding entry under the erstwhile tariff, and the assessee obtained consequential relief on the correct tariff treatment.

---

---

Issues: Whether rough forgings of iron and steel up to the stage of proof-machining were classifiable under sub-heading 7208.00 or under sub-heading 7308.90 of the Central Excise Tariff Act, 1985.

Analysis: The dispute was treated as covered by an earlier Tribunal decision in the same assessee's case, and the present matter was also linked with that earlier appeal. The classification under sub-heading 7308.90 was rejected because the goods were forgings of steel up to proof-machining stage and the HSN Explanatory Notes under Heading 73.26 were held inapplicable to such forgings. The Tribunal accepted that the appropriate classification was under sub-heading 7208.00, consistent with the corresponding entry under the erstwhile tariff and the earlier precedent on similarly worded items.

Conclusion: The goods were held classifiable under sub-heading 7208.00 and not under sub-heading 7308.90, in favour of the assessee.

Final Conclusion: The appeal succeeded on classification and the assessee obtained consequential relief.

Ratio Decidendi: Forgings of steel up to the stage of proof-machining are classifiable under sub-heading 7208.00 and not under sub-heading 7308.90, and a prior Tribunal decision covering the same issue should be followed.

---