https://www.taxtmi.com/caselaws?id=388705 The Tribunal ruled in favor of the appellant, upholding the classification of goods under Chapter 73 of the Central Excise Tariff Act, 1985. The dispute centered on whether the items manufactured by M/s Techno Forge Ltd. fell under chapter heading 7326 or chapter 84. The Tribunal found that the drilling process conducted by the appellant did not alter the essential character of the goods, leading to the decision that the classification should remain under Chapter 73. en-us Tue, 19 Nov 2019 00:00:00 +0530 Wed, 04 Nov 2020 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388705 The Tribunal ruled in favor of the appellant, upholding the classification of goods under Chapter 73 of the Central Excise Tariff Act, 1985. The dispute centered on whether the items manufactured by M/s Techno Forge Ltd. fell under chapter heading 7326 or chapter 84. The Tribunal found that the drilling process conducted by the appellant did not alter the essential character of the goods, leading to the decision that the classification should remain under Chapter 73. Case-Laws Central Excise Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388705