Finished hooks classification prevails where commercial documents, standards compliance, and processing show goods are finished articles.

Forged iron and steel hooks were classified as finished articles under Chapter Heading 7308.90 rather than rough forgings under Chapter Heading 7208.00 because the commercial documents described them as hooks of different capacities, the invoices stated conformity with IS: 3815, and the manufacturing process showed removal of flash with a grinder, indicating the goods had acquired the character of finished items. No evidence of further machining by buyers was produced. The authorities' classification was therefore sustained and the appeal failed.

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Issues: Classification of forged iron and steel hooks whether as rough forgings under Chapter Heading 7208.00 or as finished articles under Chapter Heading 7308.90.

Analysis: The description of the goods in the classification list and invoices showed them as hooks of different capacities, and the invoices stated conformity with Indian Standards Specifications No. IS: 3815. The goods conforming to the specified standards were treated as fully finished products. The manufacturing process also showed the use of a grinder for removing extra flash from the forged articles, indicating that they had acquired the character of finished items. No evidence was produced to show further machining or any additional process by the buyers.

Conclusion: The hooks were correctly classified under Chapter Heading 7308.90 and not under Chapter Heading 7208.00.

Final Conclusion: The classification adopted by the authorities below was sustained, and the appeal failed.

Ratio Decidendi: Where the goods are shown in commercial documents as finished hooks, conform to the relevant standards, and have undergone processing that gives them the character of finished articles, they are classifiable as finished goods under the appropriate tariff heading rather than as rough forgings.

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