https://www.taxtmi.com/caselaws?id=81005 Forgings subjected only to proof machining and comparable preparatory processes retained their character as pieces roughly shaped for central excise classification, because those operations were incidental or ancillary and did not alter the essential nature of the goods. On that basis, the goods were correctly classified under the relevant tariff entries for the material periods. That classification also supported the availability of the exemption notifications, so the Revenue's objections could not be sustained. The common order therefore granted full relief to the assessee on classification and duty liability, with connected Revenue appeals rejected. en-us Thu, 17 Jan 1991 00:00:00 +0530 Tue, 21 Jun 2011 17:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81005 Forgings subjected only to proof machining and comparable preparatory processes retained their character as pieces roughly shaped for central excise classification, because those operations were incidental or ancillary and did not alter the essential nature of the goods. On that basis, the goods were correctly classified under the relevant tariff entries for the material periods. That classification also supported the availability of the exemption notifications, so the Revenue's objections could not be sustained. The common order therefore granted full relief to the assessee on classification and duty liability, with connected Revenue appeals rejected. Case-Laws Central Excise Thu, 17 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81005