https://www.taxtmi.com/caselaws?id=47166 Classification of the assessee's iron and steel product depended on the manufacturing process and the condition of the goods at clearance. The goods were found to have undergone rolling, cutting, heating, forging, heat treatment and tempering, and to have been cleared as a fully finished product without further processing. On that factual basis, the product was treated as falling under Tariff Item 73.08 rather than Tariff Item 72.08. The concurrent factual findings of the adjudicating authority and the Tribunal were not shown to be perverse, so there was no basis for appellate interference and the classification was sustained. en-us Wed, 01 Dec 2004 00:00:00 +0530 Mon, 05 Jan 2015 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47166 Classification of the assessee's iron and steel product depended on the manufacturing process and the condition of the goods at clearance. The goods were found to have undergone rolling, cutting, heating, forging, heat treatment and tempering, and to have been cleared as a fully finished product without further processing. On that factual basis, the product was treated as falling under Tariff Item 73.08 rather than Tariff Item 72.08. The concurrent factual findings of the adjudicating authority and the Tribunal were not shown to be perverse, so there was no basis for appellate interference and the classification was sustained. Case-Laws Central Excise Wed, 01 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47166