https://www.taxtmi.com/caselaws?id=3972 Forged goods cleared only after removal of excess material by trimming, without the machining needed to become identifiable automobile parts, retain their character as forgings under Chapter 73. Because turning, drilling, boring, grooving and similar finishing operations were still to be undertaken by customers, the goods did not fall as finished parts under Chapters 84 or 87. On those facts, the concessional benefit under Notification No. 223/88 applied, and the contrary classification was unsustainable. en-us Mon, 15 Oct 2007 00:00:00 +0530 Wed, 14 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3972 Forged goods cleared only after removal of excess material by trimming, without the machining needed to become identifiable automobile parts, retain their character as forgings under Chapter 73. Because turning, drilling, boring, grooving and similar finishing operations were still to be undertaken by customers, the goods did not fall as finished parts under Chapters 84 or 87. On those facts, the concessional benefit under Notification No. 223/88 applied, and the contrary classification was unsustainable. Case-Laws Central Excise Mon, 15 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3972