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2005 (10) TMI 458 - CESTAT, MUMBAIExtract: ....... the case of Collector of Central Excise v. Jaypee Forges 2003 (158) E.L.T. 560 (S.C.) 2003 (59) RLT 501 (S.C.) has held that forgings of alloy steel would get covered under Heading 7326. As such we find no infirmity in the view taken by the Commissioner of Central Excise (Appeals), and reject the appeal filed by the Revenue. (Pronounced in Court.)
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