https://www.taxtmi.com/caselaws?id=86145 Forged goods do not become machinery parts merely because they are ready for further machining; they acquire that character only when machining and finishing give them a definite shape, name, character and use as identifiable parts. Here, the products were die forgings that had undergone only skin cutting, proof machining and some customer-side processes, without precision machining or completion into distinct parts. They therefore remained classifiable as forgings under Chapter 72 and did not qualify as machinery parts; the concessional treatment linked to that classification followed accordingly. en-us Fri, 20 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86145 Forged goods do not become machinery parts merely because they are ready for further machining; they acquire that character only when machining and finishing give them a definite shape, name, character and use as identifiable parts. Here, the products were die forgings that had undergone only skin cutting, proof machining and some customer-side processes, without precision machining or completion into distinct parts. They therefore remained classifiable as forgings under Chapter 72 and did not qualify as machinery parts; the concessional treatment linked to that classification followed accordingly. Case-Laws Central Excise Fri, 20 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86145