https://www.taxtmi.com/caselaws?id=89906 Forgings roughly shaped from bars, rods, blooms, billets, slabs and sheets were treated as classifiable under Heading 72.08 of the Central Excise Tariff Act, 1985 rather than Heading 73.08. The classification turned on the stage of manufacture and the fact that the goods had undergone only proof machining and still required further machining. Applying the Board circular, consistent Tribunal practice, and trade understanding under Chapter 72, such articles remained roughly shaped pieces. The assessee's claimed classification under Heading 72.08 was accepted. en-us Wed, 21 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 14:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89906 Forgings roughly shaped from bars, rods, blooms, billets, slabs and sheets were treated as classifiable under Heading 72.08 of the Central Excise Tariff Act, 1985 rather than Heading 73.08. The classification turned on the stage of manufacture and the fact that the goods had undergone only proof machining and still required further machining. Applying the Board circular, consistent Tribunal practice, and trade understanding under Chapter 72, such articles remained roughly shaped pieces. The assessee's claimed classification under Heading 72.08 was accepted. Case-Laws Central Excise Wed, 21 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89906