https://www.taxtmi.com/caselaws?id=86966 Identical iron and steel goods were classified by reference to their essential character and functional attributes. As they had no mechanical function and were not shown to be machine parts, the Tribunal followed its earlier ruling on the same goods and treated them as articles of iron and steel under Chapter 73 rather than parts of machinery under Chapter 84. The department failed to establish any material distinction from the prior decision, so Heading 7308.90 applied and the department's appeal failed. en-us Mon, 12 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86966 Identical iron and steel goods were classified by reference to their essential character and functional attributes. As they had no mechanical function and were not shown to be machine parts, the Tribunal followed its earlier ruling on the same goods and treated them as articles of iron and steel under Chapter 73 rather than parts of machinery under Chapter 84. The department failed to establish any material distinction from the prior decision, so Heading 7308.90 applied and the department's appeal failed. Case-Laws Central Excise Mon, 12 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86966