https://www.taxtmi.com/caselaws?id=89601 Forged rolled rings and similar forged products were classified as forged goods under Heading 7208.90/7207 rather than as other articles of iron and steel under Heading 7308.90, because the goods remained forged products requiring further machining before becoming finished items. The Tribunal followed its earlier ruling in the assessee's own case for the same period, where Rule 2(a) of the Interpretative Rules had been rejected and the goods were held to retain their forged character. No contrary decision was shown, so the earlier classification view was applied in favour of the assessee. en-us Tue, 06 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 13:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89601 Forged rolled rings and similar forged products were classified as forged goods under Heading 7208.90/7207 rather than as other articles of iron and steel under Heading 7308.90, because the goods remained forged products requiring further machining before becoming finished items. The Tribunal followed its earlier ruling in the assessee's own case for the same period, where Rule 2(a) of the Interpretative Rules had been rejected and the goods were held to retain their forged character. No contrary decision was shown, so the earlier classification view was applied in favour of the assessee. Case-Laws Central Excise Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89601