https://www.taxtmi.com/caselaws?id=86079 Rough steel forgings cleared only at the stage of forging, with machining and finishing left to customers, were treated as unfinished goods whose classification depended on their commercial identity in trade. Because the material had not yet become identifiable motor vehicle parts and was not shown to be marketed as such, it could not be classified as finished articles merely for being capable of further machining. The HSN Explanatory Notes were regarded as persuasive only, and the decisive test was trade and commercial understanding. The goods were therefore classifiable under Heading 72.08 and not under Heading 73.08. en-us Tue, 17 Dec 1996 00:00:00 +0530 Wed, 10 Aug 2011 11:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86079 Rough steel forgings cleared only at the stage of forging, with machining and finishing left to customers, were treated as unfinished goods whose classification depended on their commercial identity in trade. Because the material had not yet become identifiable motor vehicle parts and was not shown to be marketed as such, it could not be classified as finished articles merely for being capable of further machining. The HSN Explanatory Notes were regarded as persuasive only, and the decisive test was trade and commercial understanding. The goods were therefore classifiable under Heading 72.08 and not under Heading 73.08. Case-Laws Central Excise Tue, 17 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86079