https://www.taxtmi.com/caselaws?id=166120 Harrow discs and coal-cutting picks manufactured by forging were treated as forged products under Tariff Item 26AA, because the goods had consistently been described and accepted by the Department in that classification before and after Tariff Item 68 was introduced. A later shift to the residuary entry was held unsustainable where the lower orders gave no rational or speaking basis for denying the forged character already accepted for similar goods, and finishing operations did not displace that basic character. The reclassification was therefore set aside, and the demand and allied findings were annulled with consequential relief. en-us Mon, 23 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 12:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166120 Harrow discs and coal-cutting picks manufactured by forging were treated as forged products under Tariff Item 26AA, because the goods had consistently been described and accepted by the Department in that classification before and after Tariff Item 68 was introduced. A later shift to the residuary entry was held unsustainable where the lower orders gave no rational or speaking basis for denying the forged character already accepted for similar goods, and finishing operations did not displace that basic character. The reclassification was therefore set aside, and the demand and allied findings were annulled with consequential relief. Case-Laws Central Excise Mon, 23 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166120