Central Excise - Classification of Rivets either under Tariff Item 25(8) or under Tariff Item 68 - Doubts regarding

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....4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of Rivets either under Tariff Item 25(8) or under Tariff Item 68 - Doubts regarding. Doubts have been raised as to whether the rivets would be classifiable under Item 25(8) as pieces roughly shaped by forging of Iron and Steel, or under the residuary Item 68 of CET ....

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.... rivets undergo the process of tempering after forging and the tempering materially alters the quality of rivets and reduced the brittleness and provides better stress-bearing capabilities. Further, since rivets after forging and tempering acquire a definite finished shape, it was viewed in the Conference that it cannot be classified under Item 25(8) of CET as pieces roughly shaped by forging. The....