https://www.taxtmi.com/caselaws?id=83431 Forged steel goods that undergo machining, tooling, polishing and drilling may cease to be merely forged products where the processing gives them the distinct name, character and use of identifiable machine parts. Such goods are classifiable under Tariff Item 68 in addition to duty at the forging stage. For limitation, clearances assessed provisionally remain recoverable upon finalisation, and periods during which classification remained open because of a Government order or High Court stay are excluded. The absence of an earlier effective show cause notice does not prevent recovery for provisional clearances within the recoverable 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 goods that undergo machining, tooling, polishing and drilling may cease to be merely forged products where the processing gives them the distinct name, character and use of identifiable machine parts. Such goods are classifiable under Tariff Item 68 in addition to duty at the forging stage. For limitation, clearances assessed provisionally remain recoverable upon finalisation, and periods during which classification remained open because of a Government order or High Court stay are excluded. The absence of an earlier effective show cause notice does not prevent recovery for provisional clearances within the recoverable periods. Case-Laws Central Excise Wed, 29 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83431