1996 (4) TMI 222

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....for the Appellant. Shri Vinod Agarwal, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  This is a bunch of appeals from the Revenue involving the same issue where the respondent is the same. All the appeals are therefore, taken up together for disposal. 2. The issue involves classifications of `two way keys' and `cotters' used by the railways along wi....

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....ate. In this case however, these two products namely two way keys and cotters were given a special shape at one end by various processes resulting in emergence of new product having different character and identity. He claimed that these items were not merely forged but were fabricated in which various processes employed were not merely for shaping or for removing excess metal. These goods were ma....

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....s. Therefore, their inclusion under Tariff Item 68 was not warranted. 6. We have carefully considered the materials placed before us and the arguments advanced by both the sides.  7. The argument of the revenue is that two way keys and cotters are not merely forged products. In the case of two way keys special shape is given at one end by grinding or filing. In the case of cot....

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....e, no warrant to justify their classification from Tariff Item 26AA (ia) to Tariff Item 68. 9. In the case of cotters also the flat is cut at first length wise and in their breadth wise. Reading the description of the Tariff Item at this stage the product continues to fall in the tariff item namely that of the flat. Notching is making an indentation cutting at a tangent. These processes do....