https://www.taxtmi.com/caselaws?id=73957 Rough machined steel castings or forgings retained their essential character as forgings for central excise classification. The residuary Item 68 applied only where goods could not reasonably be fitted into a specific tariff heading, so it was not available when Item 26AA specifically covered forgings. Mere rough machining and the absence of full finishing did not change the basic identity of the goods. Accordingly, the goods were classifiable under Item 26AA and not under Item 68, favouring the assessee. en-us Tue, 29 Mar 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73957 Rough machined steel castings or forgings retained their essential character as forgings for central excise classification. The residuary Item 68 applied only where goods could not reasonably be fitted into a specific tariff heading, so it was not available when Item 26AA specifically covered forgings. Mere rough machining and the absence of full finishing did not change the basic identity of the goods. Accordingly, the goods were classifiable under Item 26AA and not under Item 68, favouring the assessee. Case-Laws Customs Tue, 29 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73957