TaxTMI 
TaxTMI 
1998 (3) TMI 357
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...., for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an appeal filed by the Appellants against the Order-in-Appeal dated 13-4-1989 passed by the Collector (Appeals), Bombay. 1.2 The issue involved in this appeal is whether the forgings manufactured by the Appellants are classifiable under Heading 72.08 or sub-heading 7308.90 of the Schedule to the Central Excise Tariff ....
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.... E.L.T. 605 (S.C.). He also referred to the Board's Circular No. 25/89, dated 8-10-1989 in which it was clarified that "Forgings which had been subjected to processes up to and including the stage of proof machining whereby they were only smoothened and made ready for final machining to shape them into machine parts were to be regarded as pieces roughly shaped under the old Tariff Item 25 and also....
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....ready for use. He also showed the samples of both forged product and product after the process of machining had been carried out. 3. Countering the arguments, the ld. DR submitted that the product manufactured by the appellants was not roughly shaped forgings but articles of iron or steel and was, therefore, correctly classifiable under sub-heading 7308.90 of the Tariff. He also referred to ....
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....ich are subjected to heavy stress, strain, high speed or essentially to possess qualities i.e. tensile strength, ductility etc. are produced by forging from steel having the requisite metallurgical properties. The others are the castings and are cast from pig iron. In both these cases, initially the product attains only a rough shape to suit the second stage i.e. machining to obtain the desired sh....