https://www.taxtmi.com/circulars?id=7288 Forged rivets that undergo a subsequent tempering process, which materially alters their quality and gives them a finished shape, do not qualify as "pieces roughly shaped by rolling or forging" under Tariff Item 25(8) or under Item 25(11) and are classifiable under the residuary Item 68 of the Central Excise Tariff. en-us Wed, 26 Feb 1986 00:00:00 +0530 Thu, 09 Jul 2009 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7288 Forged rivets that undergo a subsequent tempering process, which materially alters their quality and gives them a finished shape, do not qualify as "pieces roughly shaped by rolling or forging" under Tariff Item 25(8) or under Item 25(11) and are classifiable under the residuary Item 68 of the Central Excise Tariff. Circulars Central Excise Wed, 26 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7288