https://www.taxtmi.com/caselaws?id=74443 The Appellate Tribunal CEGAT, New Delhi allowed the appellants' classification under Heading 76.08/16 for basic customs duty, as the imported goods were determined to be rough forgings of aluminum and had not attained the proximate shape of finished connecting rods. However, the Tribunal upheld the countervailing duty charged on the imported forgings, which were considered as shapes and sections under Item No. 27(b) of the Central Excise Tariff. The appeals were allowed in part and rejected in part, with a favorable outcome for the appellants on the basic customs duty issue. en-us Wed, 24 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74443 The Appellate Tribunal CEGAT, New Delhi allowed the appellants' classification under Heading 76.08/16 for basic customs duty, as the imported goods were determined to be rough forgings of aluminum and had not attained the proximate shape of finished connecting rods. However, the Tribunal upheld the countervailing duty charged on the imported forgings, which were considered as shapes and sections under Item No. 27(b) of the Central Excise Tariff. The appeals were allowed in part and rejected in part, with a favorable outcome for the appellants on the basic customs duty issue. Case-Laws Customs Wed, 24 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74443