1998 (10) TMI 200

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....the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The dispute is in respect of classification of products of Iron & Steel, roughly shaped by forging of bars, rods, blooms, billets, slabs, sheets etc. The appellants claimed the classification of these products under Tariff Heading 7208.00. According to Department, these items are classifiable under Tariff Heading 7308.00. 2.&em....

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....cted to process upto and including the stage of proof machining whereby, the word 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 under Heading 72.08 with effect from 28-2-1986. We find that Tribunal has been consistently taking this view holding that upto the stage of proof machi....