https://www.taxtmi.com/caselaws?id=92962 Steel forgings produced by drop forging and subjected to further machining, such as trimming, facing, boring, milling, drilling, tapping, threading, grinding, broaching, hardening and tempering, were held to retain their forged identity. Rule 2(a) of the Interpretative Rules could not be applied because the goods had not acquired the essential character of parts for Chapter 87 classification. Classification under Chapter 87 was rejected, and the claim for Chapter 72 with Notification No. 208/83 was accepted, with the tariff dispute decided in favour of the assessee. en-us Fri, 07 May 1999 00:00:00 +0530 Mon, 07 Nov 2011 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92962 Steel forgings produced by drop forging and subjected to further machining, such as trimming, facing, boring, milling, drilling, tapping, threading, grinding, broaching, hardening and tempering, were held to retain their forged identity. Rule 2(a) of the Interpretative Rules could not be applied because the goods had not acquired the essential character of parts for Chapter 87 classification. Classification under Chapter 87 was rejected, and the claim for Chapter 72 with Notification No. 208/83 was accepted, with the tariff dispute decided in favour of the assessee. Case-Laws Central Excise Fri, 07 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92962