1999 (2) TMI 134

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....r the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents herein filed a classification list effective from 1-3-1988 in which they had declared that they are manufacturing "forged shapes of non-alloy steel" and "forged shapes of alloy steel" and claimed classification of these items under CET sub-headings 7216.60 and 7228.79. The Department was of the view that the p....

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....r whole length. He also held that the items are not manufactured in lengths as angles, shapes and sections. The lower appellate authority to whom the assessees filed an appeal held that the roughly shaped forged pieces required considerable shaping and machining before being known as forged articles and, she, therefore, set aside the Assistant Collector's order and accepted the appeal of the asses....