1999 (2) TMI 134

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..... [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 products in dispute di .....

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..... so 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 assessees. Hence this appe .....

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..... 7216.60 and 7228.79 as claimed by the manufacturers. In view of the fact that the goods are not angles, shapes and sections but are forged products of irregular shape and cross-sections, we agree with the learned DR that they cannot be termed as angles, shapes and sections and hence classification under Chapter 72 is not appropriate and that the correct classification under Heading 73.26 as forge .....

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