https://www.taxtmi.com/caselaws?id=82927 Forged steel goods that remained understood in trade as rough forgings stayed classifiable under sub-heading 7208.00 despite trimming, heat treatment, annealing, normalising, hardening, shot blasting and similar preparatory operations; they were not shown to fall under sub-heading 7308.90 or as motor-vehicle or machine parts. A fresh extended-period demand issued after earlier proceedings had been quashed was unsustainable where no liberty had been granted to reopen the matter. In the absence of suppression or misdeclaration, and in the face of departmental circulars and settled trade understanding supporting the rough-forgings classification, confiscation and penalties were also not sustainable. en-us Sat, 24 Aug 1991 00:00:00 +0530 Fri, 08 Jul 2011 12:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82927 Forged steel goods that remained understood in trade as rough forgings stayed classifiable under sub-heading 7208.00 despite trimming, heat treatment, annealing, normalising, hardening, shot blasting and similar preparatory operations; they were not shown to fall under sub-heading 7308.90 or as motor-vehicle or machine parts. A fresh extended-period demand issued after earlier proceedings had been quashed was unsustainable where no liberty had been granted to reopen the matter. In the absence of suppression or misdeclaration, and in the face of departmental circulars and settled trade understanding supporting the rough-forgings classification, confiscation and penalties were also not sustainable. Case-Laws Central Excise Sat, 24 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82927