https://www.taxtmi.com/caselaws?id=86882 Heading 73.08, as a residuary entry for other articles of iron or steel, applies only to fully finished manufactured goods. Forged items that had assumed the essential character of machine parts but had not become fully finished articles were excluded from that heading. Mere composition of iron or steel was insufficient to bring such goods within the residuary classification when they were already identifiable as machine parts and not specifically covered elsewhere. The appellate classification in favour of the assessee was upheld, and the Revenue's challenge failed. en-us Mon, 07 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86882 Heading 73.08, as a residuary entry for other articles of iron or steel, applies only to fully finished manufactured goods. Forged items that had assumed the essential character of machine parts but had not become fully finished articles were excluded from that heading. Mere composition of iron or steel was insufficient to bring such goods within the residuary classification when they were already identifiable as machine parts and not specifically covered elsewhere. The appellate classification in favour of the assessee was upheld, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 07 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86882