https://www.taxtmi.com/caselaws?id=40921 The Central Government reviewed orders-in-appeal regarding the classification of forged products under sub-Item (ia) of Item 26AA of the C.E. Tariff. It was found that the products fell within this category as forged shapes and sections. The Government concluded that the Appellate Collector erred in applying a judgment on agricultural implements to these cases. Since the forged products were not eligible for exemption under Notification No. 206/63-C.E. due to being manufactured from duty-paid ingots, the Government upheld the duty demanded from both parties, setting aside the previous orders-in-appeal. en-us Sat, 24 Feb 1979 00:00:00 +0530 Tue, 18 May 2010 10:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40921 The Central Government reviewed orders-in-appeal regarding the classification of forged products under sub-Item (ia) of Item 26AA of the C.E. Tariff. It was found that the products fell within this category as forged shapes and sections. The Government concluded that the Appellate Collector erred in applying a judgment on agricultural implements to these cases. Since the forged products were not eligible for exemption under Notification No. 206/63-C.E. due to being manufactured from duty-paid ingots, the Government upheld the duty demanded from both parties, setting aside the previous orders-in-appeal. Case-Laws Central Excise Sat, 24 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40921