1998 (10) TMI 200 - AT - Central Excise

Summary

The dispute was about the classification of Iron & Steel products shaped by forging. Appellants claimed under Tariff Heading 7208.00, while the Department argued for Tariff Heading 7308.00. The Tribunal ruled in favor of the appellants, classifying the items under Heading 72.08 based on established practice and Circulars issued by the Board. The appeal was allowed with consequential relief.