1998 (10) TMI 153

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Brahma Deva, Member (J)]. -  The short point to be considered in this case is whether forged products of steel are classifiable under sub-heading 7326.90 with the benefit of exemption under Notification No. 94/88, dated 1-3-1988 as amended by Notification No. 174/88 and Notification No. 222/88, as claimed by the assessee or as parts of machinery under Chapters 84, 85 and 87 as claimed by t....