https://www.taxtmi.com/caselaws?id=388705 Forged or cast articles may remain classifiable under Chapter 73 when only the prescribed post-forging processes are carried out, including surface cleaning, chipping or grinding, annealing, stress relieving, proof machining and surface coating. Additional drilling does not by itself require reclassification under Chapter 84 if it is merely incidental to handling, lifting or facilitating later operations and does not change the essential character of the goods. On that basis, the tariff classification under Chapter 73 was maintained and the proposed shift to Chapter 84 was rejected. 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 Forged or cast articles may remain classifiable under Chapter 73 when only the prescribed post-forging processes are carried out, including surface cleaning, chipping or grinding, annealing, stress relieving, proof machining and surface coating. Additional drilling does not by itself require reclassification under Chapter 84 if it is merely incidental to handling, lifting or facilitating later operations and does not change the essential character of the goods. On that basis, the tariff classification under Chapter 73 was maintained and the proposed shift to Chapter 84 was rejected. Case-Laws Central Excise Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388705