https://www.taxtmi.com/caselaws?id=87841 Forged iron or steel goods cleared in a roughly shaped condition were treated as pieces roughly shaped under Heading 7208, not as articles of iron and steel under Heading 7209.90, because prior Tribunal rulings had already held that such forged goods do not acquire the essential characteristics of completed articles. Those rulings also considered Rule 2(a) of the Rules for Interpretation of the Central Excise Tariff. As the goods remained in forged condition and required further processing by buyers, they fell within the exempt category and qualified for Notification No. 208/83-C.E. en-us Mon, 10 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87841 Forged iron or steel goods cleared in a roughly shaped condition were treated as pieces roughly shaped under Heading 7208, not as articles of iron and steel under Heading 7209.90, because prior Tribunal rulings had already held that such forged goods do not acquire the essential characteristics of completed articles. Those rulings also considered Rule 2(a) of the Rules for Interpretation of the Central Excise Tariff. As the goods remained in forged condition and required further processing by buyers, they fell within the exempt category and qualified for Notification No. 208/83-C.E. Case-Laws Central Excise Mon, 10 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87841