https://www.taxtmi.com/caselaws?id=83431 Forged steel products that are further machined, polished, drilled or otherwise processed may lose their character as mere forgings and acquire a distinct identity as machine parts; on that reasoning, they are classifiable under Tariff Item 68 in addition to duty at the forging stage. The note also states that limitation for duty recovery may be computed by reference to provisional assessments and periods during which classification remained open, so an absence of an earlier effective show cause notice does not necessarily bar recovery for the covered periods. The demand was treated as recoverable for the specified periods. en-us Wed, 29 Jun 1994 00:00:00 +0530 Wed, 13 Jul 2011 15:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83431 Forged steel products that are further machined, polished, drilled or otherwise processed may lose their character as mere forgings and acquire a distinct identity as machine parts; on that reasoning, they are classifiable under Tariff Item 68 in addition to duty at the forging stage. The note also states that limitation for duty recovery may be computed by reference to provisional assessments and periods during which classification remained open, so an absence of an earlier effective show cause notice does not necessarily bar recovery for the covered periods. The demand was treated as recoverable for the specified periods. Case-Laws Central Excise Wed, 29 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83431