https://www.taxtmi.com/caselaws?id=88791 Forgings that remained only roughly shaped at the forging stage, and had not been machined beyond proof machining, were held to fall under Heading 72.08 rather than sub-heading 7308.90 of the Central Excise Tariff Act, 1985. The Tribunal relied on the technical material and comparative samples to conclude that the goods were still rough forged iron or steel pieces, not finished articles with final dimensional accuracy. The classification was therefore under Heading 72.08, and the assessee's appeal succeeded. en-us Tue, 17 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 13:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88791 Forgings that remained only roughly shaped at the forging stage, and had not been machined beyond proof machining, were held to fall under Heading 72.08 rather than sub-heading 7308.90 of the Central Excise Tariff Act, 1985. The Tribunal relied on the technical material and comparative samples to conclude that the goods were still rough forged iron or steel pieces, not finished articles with final dimensional accuracy. The classification was therefore under Heading 72.08, and the assessee's appeal succeeded. Case-Laws Central Excise Tue, 17 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88791