https://www.taxtmi.com/caselaws?id=85935 Rough, unmachined and unlinned forged products known as dished ends were held classifiable under Item 25(13)(iv) of the old Central Excise Tariff rather than the residuary Item 68. Item 25 was read as covering iron and steel products in illustrative forms, so the phrase "such as" was treated as non-exhaustive. The shape of the article was not decisive where the goods remained iron and steel products, and residuary classification applied only if no specific entry covered them. Because the goods had been treated within the iron and steel tariff and were not shown to fall outside Item 25, the Revenue's appeals failed. 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 Rough, unmachined and unlinned forged products known as dished ends were held classifiable under Item 25(13)(iv) of the old Central Excise Tariff rather than the residuary Item 68. Item 25 was read as covering iron and steel products in illustrative forms, so the phrase "such as" was treated as non-exhaustive. The shape of the article was not decisive where the goods remained iron and steel products, and residuary classification applied only if no specific entry covered them. Because the goods had been treated within the iron and steel tariff and were not shown to fall outside Item 25, the Revenue's appeals failed. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85935