1999 (1) TMI 161

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..... per : Jyoti Balasundaram, Member (J)]. -  The issue for determination in this appeal is classification of forged iron and steel hooks, manufactured by the appellant firm. According to the Department, the items fall for classification under CET sub-heading 7308.90 while according to the assessee, they are classifiable under CET sub-heading 7208.00. 2. None appeared for the appellants wh .....

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..... ed a Grinder which was used for removing extra flash from the forged articles and, therefore, the articles had acquired their character of finished items even in the hands of the appellants themselves. He has also held that there is no evidence produced by the appellants to show that the items supplied by the appellants were further machined or subjected to any other process by their buyers. 4.&e .....

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