https://www.taxtmi.com/caselaws?id=87878 Forged articles that had been machined, drilled and bored, and whose samples were proof-machined, were treated as having acquired their essential final shape; they were therefore not mere rough forgings and fell for excise classification under the relevant tariff headings. The record showed no further substantial processing after removal from the factory to convert them into finished products, supporting excisability. On the question of consequential liabilities, the redemption fine and penalty were reduced because the goods remained in the factory and there was no allegation of removal without payment of duty, making the original monetary sanctions excessive. en-us Tue, 09 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87878 Forged articles that had been machined, drilled and bored, and whose samples were proof-machined, were treated as having acquired their essential final shape; they were therefore not mere rough forgings and fell for excise classification under the relevant tariff headings. The record showed no further substantial processing after removal from the factory to convert them into finished products, supporting excisability. On the question of consequential liabilities, the redemption fine and penalty were reduced because the goods remained in the factory and there was no allegation of removal without payment of duty, making the original monetary sanctions excessive. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87878