https://www.taxtmi.com/caselaws?id=90752 Rough forgings of iron and steel up to the stage of proof-machining were treated as classifiable under sub-heading 7208.00 rather than 7308.90. The Tribunal rejected reliance on the HSN Explanatory Notes under Heading 73.26 for such forgings and followed its earlier decision in the same assessee's case on similarly worded tariff items. The classification was aligned with the corresponding entry under the erstwhile tariff, and the assessee obtained consequential relief on the correct tariff treatment. en-us Wed, 25 Mar 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90752 Rough forgings of iron and steel up to the stage of proof-machining were treated as classifiable under sub-heading 7208.00 rather than 7308.90. The Tribunal rejected reliance on the HSN Explanatory Notes under Heading 73.26 for such forgings and followed its earlier decision in the same assessee's case on similarly worded tariff items. The classification was aligned with the corresponding entry under the erstwhile tariff, and the assessee obtained consequential relief on the correct tariff treatment. Case-Laws Central Excise Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90752