https://www.taxtmi.com/caselaws?id=117713 Forged goods designed and processed as identifiable machine parts were classified by their essential character under Chapters 84 and 87, not as generic forged articles of iron and steel under Chapter 73. The fact that some machining or finishing remained at the buyer's premises did not alter that classification. The reclassification of the lists and the consequent duty demands were also upheld because the notice and hearing requirements were satisfied and the demands were raised within the prescribed time. The reclassification-based duty liability was therefore sustained against the assessee. en-us Mon, 27 Feb 2006 00:00:00 +0530 Tue, 26 Jun 2012 10:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117713 Forged goods designed and processed as identifiable machine parts were classified by their essential character under Chapters 84 and 87, not as generic forged articles of iron and steel under Chapter 73. The fact that some machining or finishing remained at the buyer's premises did not alter that classification. The reclassification of the lists and the consequent duty demands were also upheld because the notice and hearing requirements were satisfied and the demands were raised within the prescribed time. The reclassification-based duty liability was therefore sustained against the assessee. Case-Laws Central Excise Mon, 27 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117713