https://www.taxtmi.com/caselaws?id=86248 Steel rivets manufactured by forging, being precisely shaped, finally finished and ready for use as hardware, were treated as a distinct commercial product rather than as forged shapes not otherwise specified. The Tribunal applied the principle that goods which have assumed a specific and known market identity do not fall within a broad generic tariff description. Following its earlier ruling on rivets, it held that the items were not classifiable under Tariff Item 26AA(ia) and were correctly assessed under Tariff Item 68. The classification adopted by the lower authorities was sustained and the appeal failed. en-us Tue, 01 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86248 Steel rivets manufactured by forging, being precisely shaped, finally finished and ready for use as hardware, were treated as a distinct commercial product rather than as forged shapes not otherwise specified. The Tribunal applied the principle that goods which have assumed a specific and known market identity do not fall within a broad generic tariff description. Following its earlier ruling on rivets, it held that the items were not classifiable under Tariff Item 26AA(ia) and were correctly assessed under Tariff Item 68. The classification adopted by the lower authorities was sustained and the appeal failed. Case-Laws Central Excise Tue, 01 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86248