https://www.taxtmi.com/caselaws?id=83249 Punching holes and separating inner and outer rings may remain integral stages of forging rather than post-forging machining where no further manufacturing operation is established. Forged rings cleared and sold as such retain their character as forged products classifiable under Heading 7326.19 and qualify for the relevant exemption, rather than being reclassified under Heading 84.62 through Rule 2(a) of the interpretative rules. Where the classification list has been approved, duty demands may also be beyond the limitation period; however, limitation becomes academic if classification and exemption resolve the demand. en-us Wed, 04 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 11:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83249 Punching holes and separating inner and outer rings may remain integral stages of forging rather than post-forging machining where no further manufacturing operation is established. Forged rings cleared and sold as such retain their character as forged products classifiable under Heading 7326.19 and qualify for the relevant exemption, rather than being reclassified under Heading 84.62 through Rule 2(a) of the interpretative rules. Where the classification list has been approved, duty demands may also be beyond the limitation period; however, limitation becomes academic if classification and exemption resolve the demand. Case-Laws Central Excise Wed, 04 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83249