https://www.taxtmi.com/caselaws?id=89984 Goods with irregular shapes and cross-sections, manufactured as forged products with dies and ready for machining, do not fall within Chapter 72 as angles, shapes or sections, because that chapter requires a uniform solid section along the whole length. As the goods were not merely roughly shaped pieces and did not answer the Chapter 72 description, classification under the assessee's claimed headings was rejected. They were instead treated as forged articles of iron and steel under Heading 73.26. en-us Thu, 18 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 16:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89984 Goods with irregular shapes and cross-sections, manufactured as forged products with dies and ready for machining, do not fall within Chapter 72 as angles, shapes or sections, because that chapter requires a uniform solid section along the whole length. As the goods were not merely roughly shaped pieces and did not answer the Chapter 72 description, classification under the assessee's claimed headings was rejected. They were instead treated as forged articles of iron and steel under Heading 73.26. Case-Laws Central Excise Thu, 18 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89984