1997 (7) TMI 237

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of the Iron & Steel forged items. The respondents M/s. Madras Motors Ltd. had sought classification of their products under Heading No. 72.08 of the Tariff as pieces roughly shaped by forging. This contention of the appellants (respondents before us) was rejected by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts on record. The three competing entries are one Heading No. 72.08 relating to the pieces roughly shaped by rolling or forging of iron or steel not elsewhere specified. The respondents had sought classification under this heading. The Revenue before us had sought to classify the said products under Heading No. 73.08 as other articles of iron or steel. As already referred to above, the Collector o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the forged products in question were classified under Heading No. 73.08 is not substantiated. The Heading No. 73.08 covered other articles of iron or steel and sub-heading No. 7308.90 covered `other'. These are residuary entries and covered fully manufactured final products. In the grounds of appeal, reference had been made to Notification No. 185/87-C.E., dated 27-8-1987, wherein exemption had be....