https://www.taxtmi.com/caselaws?id=106899 Hammer unions and swivel joints described as machined forgings were held not to fall within DEPB Entry No. 71(ii) for alloy steel and stainless steel forgings (machined). The entry applied only to goods that retained the character of forgings; on the facts found, these products had ceased to be forgings and had become identifiable ready-to-use parts in trade. The fact that further drilling or reduction in height might be required at the buyer's end did not change their basic character. Earlier authorities on castings and machining were distinguished because they arose under different exemption notifications and on different factual matrices. The DEPB claim therefore failed. en-us Thu, 31 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 12:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106899 Hammer unions and swivel joints described as machined forgings were held not to fall within DEPB Entry No. 71(ii) for alloy steel and stainless steel forgings (machined). The entry applied only to goods that retained the character of forgings; on the facts found, these products had ceased to be forgings and had become identifiable ready-to-use parts in trade. The fact that further drilling or reduction in height might be required at the buyer's end did not change their basic character. Earlier authorities on castings and machining were distinguished because they arose under different exemption notifications and on different factual matrices. The DEPB claim therefore failed. Case-Laws Customs Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106899