https://www.taxtmi.com/caselaws?id=46725 The Supreme Court ruled in favor of the assessee-respondent, determining that the products in question, described as forgings and forged articles of alloy steel, should be classified under Tariff Item 73.26 rather than as parts of motor vehicles under Item No. 87.08. The Court upheld the Tribunal's findings that the goods were unmachined forgings lacking the essential characteristics of motor vehicle parts. The judgment emphasized the significance of factual findings by the Tribunal in excise classification matters, dismissing the Revenue's appeal and highlighting the inapplicability of Rule 2(a) of the Interpretation Rules in this case. en-us Thu, 13 Nov 2003 00:00:00 +0530 Tue, 29 Apr 2014 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46725 The Supreme Court ruled in favor of the assessee-respondent, determining that the products in question, described as forgings and forged articles of alloy steel, should be classified under Tariff Item 73.26 rather than as parts of motor vehicles under Item No. 87.08. The Court upheld the Tribunal's findings that the goods were unmachined forgings lacking the essential characteristics of motor vehicle parts. The judgment emphasized the significance of factual findings by the Tribunal in excise classification matters, dismissing the Revenue's appeal and highlighting the inapplicability of Rule 2(a) of the Interpretation Rules in this case. Case-Laws Central Excise Thu, 13 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46725