https://www.taxtmi.com/caselaws?id=40929 Classification under the Customs Tariff Act and the Central Excise Tariff operates under distinct statutory schemes, so customs treatment of unfinished goods does not govern excise classification. Aluminium alloy connecting rod die forgings were found to be semi-finished forgings requiring further machining and finishing, and were therefore treated as aluminium forgings, shapes and sections not otherwise specified under Item 27(b) of the Central Excise Tariff. On that basis, the goods were held liable to countervailing duty under Item 27(b). en-us Thu, 14 May 1981 00:00:00 +0530 Tue, 18 May 2010 11:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40929 Classification under the Customs Tariff Act and the Central Excise Tariff operates under distinct statutory schemes, so customs treatment of unfinished goods does not govern excise classification. Aluminium alloy connecting rod die forgings were found to be semi-finished forgings requiring further machining and finishing, and were therefore treated as aluminium forgings, shapes and sections not otherwise specified under Item 27(b) of the Central Excise Tariff. On that basis, the goods were held liable to countervailing duty under Item 27(b). Case-Laws Central Excise Thu, 14 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40929