https://www.taxtmi.com/caselaws?id=90090 Steel forgings made by drop hammer and subjected up to proof-machining were treated as roughly shaped pieces classifiable under Chapter sub-heading 7208.00, not 7308.00. The classification issue was resolved by reading the tariff entries for the relevant period in light of trade understanding, because they were not fully aligned with the HSN. The Board's circular was binding on departmental authorities and clarified that such forgings fell within 7208.00. On that basis, the contrary departmental classification was rejected and the assessee's classification position was upheld. en-us Wed, 13 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 13:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90090 Steel forgings made by drop hammer and subjected up to proof-machining were treated as roughly shaped pieces classifiable under Chapter sub-heading 7208.00, not 7308.00. The classification issue was resolved by reading the tariff entries for the relevant period in light of trade understanding, because they were not fully aligned with the HSN. The Board's circular was binding on departmental authorities and clarified that such forgings fell within 7208.00. On that basis, the contrary departmental classification was rejected and the assessee's classification position was upheld. Case-Laws Central Excise Wed, 13 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90090