https://www.taxtmi.com/caselaws?id=93209 Drop forgings intended for machining into hand tools were treated as classifiable under Chapter 82, not Chapter 72, for central excise purposes. The classification was tested against the HSN Explanatory Notes, which excluded drop forgings from Chapter 72, and Rule 2(a) of the Interpretative Rules was applied to support Chapter 82 coverage. The factual findings below were not displaced by any contrary material, and the cited authorities were held not to govern the goods in question. The claim for Chapter 72 classification therefore failed, and the goods were held classifiable under Chapter 82 against the assessee. en-us Tue, 07 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93209 Drop forgings intended for machining into hand tools were treated as classifiable under Chapter 82, not Chapter 72, for central excise purposes. The classification was tested against the HSN Explanatory Notes, which excluded drop forgings from Chapter 72, and Rule 2(a) of the Interpretative Rules was applied to support Chapter 82 coverage. The factual findings below were not displaced by any contrary material, and the cited authorities were held not to govern the goods in question. The claim for Chapter 72 classification therefore failed, and the goods were held classifiable under Chapter 82 against the assessee. Case-Laws Central Excise Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93209