https://www.taxtmi.com/caselaws?id=83358 Forgings of iron and steel that have undergone only proof machining and the specified preliminary processes, without further machining, fall under Tariff Heading 72.08. Here, the adjudicating authority had not made a clear finding on whether the goods were merely such forgings or had been further machined, so classification could not be conclusively determined on the existing record. The order was therefore set aside to the necessary extent and the matter remanded for de novo adjudication, with duty liability to be redetermined if the goods are found to satisfy the Heading 72.08 criteria. en-us Mon, 04 Jul 1994 00:00:00 +0530 Tue, 12 Jul 2011 18:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83358 Forgings of iron and steel that have undergone only proof machining and the specified preliminary processes, without further machining, fall under Tariff Heading 72.08. Here, the adjudicating authority had not made a clear finding on whether the goods were merely such forgings or had been further machined, so classification could not be conclusively determined on the existing record. The order was therefore set aside to the necessary extent and the matter remanded for de novo adjudication, with duty liability to be redetermined if the goods are found to satisfy the Heading 72.08 criteria. Case-Laws Central Excise Mon, 04 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83358