https://www.taxtmi.com/caselaws?id=85935 Classification of rough, unmachined and unlinned forged dished ends turns on whether they remain iron and steel products covered by the specific tariff entry. Item No. 25 covered iron and steel and products thereof, with the phrase "such as" making the listed forms illustrative rather than exhaustive. Article shape was not determinative where the goods retained the character of iron and steel products. The residuary Item No. 68 applied only where no specific tariff classification was available. Dished ends therefore fell under Item No. 25(13)(iv), notwithstanding that further processing was required before use, rather than under the residuary entry. en-us Thu, 26 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85935 Classification of rough, unmachined and unlinned forged dished ends turns on whether they remain iron and steel products covered by the specific tariff entry. Item No. 25 covered iron and steel and products thereof, with the phrase "such as" making the listed forms illustrative rather than exhaustive. Article shape was not determinative where the goods retained the character of iron and steel products. The residuary Item No. 68 applied only where no specific tariff classification was available. Dished ends therefore fell under Item No. 25(13)(iv), notwithstanding that further processing was required before use, rather than under the residuary entry. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85935