https://www.taxtmi.com/caselaws?id=91315 Forged iron and steel hooks were classified as finished articles under Chapter Heading 7308.90 rather than rough forgings under Chapter Heading 7208.00 because the commercial documents described them as hooks of different capacities, the invoices stated conformity with IS: 3815, and the manufacturing process showed removal of flash with a grinder, indicating the goods had acquired the character of finished items. No evidence of further machining by buyers was produced. The authorities' classification was therefore sustained and the appeal failed. en-us Tue, 05 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 12:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91315 Forged iron and steel hooks were classified as finished articles under Chapter Heading 7308.90 rather than rough forgings under Chapter Heading 7208.00 because the commercial documents described them as hooks of different capacities, the invoices stated conformity with IS: 3815, and the manufacturing process showed removal of flash with a grinder, indicating the goods had acquired the character of finished items. No evidence of further machining by buyers was produced. The authorities' classification was therefore sustained and the appeal failed. Case-Laws Central Excise Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91315