https://www.taxtmi.com/caselaws?id=89602 Forged steel products that remained at the stage of proof machining and required further machining before becoming complete articles were not treated as complete parts of machinery under Chapters 84, 85 or 87. On the facts, the goods were regarded as rough forgings rather than finished machinery parts, and there was no evidence that no further process was needed. The Department's classification under sub-heading 7326.90 was upheld, and the claimed exemption under the relevant notification was denied. en-us Tue, 06 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 13:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89602 Forged steel products that remained at the stage of proof machining and required further machining before becoming complete articles were not treated as complete parts of machinery under Chapters 84, 85 or 87. On the facts, the goods were regarded as rough forgings rather than finished machinery parts, and there was no evidence that no further process was needed. The Department's classification under sub-heading 7326.90 was upheld, and the claimed exemption under the relevant notification was denied. Case-Laws Central Excise Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89602