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of <h1>Drop Forgings Classification Appeal Rejected: Failure to Provide New Evidence</h1> <h3>JHALANI TOOLS (INDIA) LTD. Versus COLLECTOR OF CENTRAL EXCISE, NEW DELHI</h3> JHALANI TOOLS (INDIA) LTD. Versus COLLECTOR OF CENTRAL EXCISE, NEW DELHI - 2000 (118) E.L.T. 750 (Tribunal) The appeal by M/s. Jhalani Tools (India) Ltd. was related to the classification of drop forgings. The Collector of Central Excise (Appeals) held that drop forgings are not classifiable under Chapter 72 but under Chapter 82. The appellants did not appear for the hearing, and the appeal was rejected as no new material was presented to challenge the original findings.
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