1998 (10) TMI 152

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.... Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are five appeals filed by the assessee M/s TISCO involving common issue and therefore they are clubbed together and are disposed of by this common order. 2. Shri Ravindra Narain, ld. Advocate appearing for the appellants submitted that the point to be considered in this case is....

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....rged and accordingly is classifiable under 7208.90 while dismissing the appeal filed by the department. He also referred to the decision of the Supreme Court reported in 1988 (35) E.L.T. 605 (S.C.) while interpreting old Tariff Entry 26AA it was clearly held that if some machining was required to be done the item continues to be forged products and is classifiable under Item 26AA. 3. Shri ....

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....he decision of the Tribunal in the case of Bharat Heavy Electricals Ltd. v. C.C., Madras [1987 (28) E.L.T. 545 (Tribunal)]. In that case it was held that it has to be applied to find out whether such article has an essential character of complete article or not while deciding the item whether it is incomplete or unfinished product. Applying the principle, he said that the item in question is havin....