1995 (5) TMI 242 - AT - Customs

Summary

The Revenue appealed the order of the Learned Collector (Appeals) regarding the classification of imported 'Unmachined Cross Forging' for Bajaj Scooters. The Appellate Tribunal upheld the classification under sub-heading 73.06/7(2) as rough forging, as the item required further processes and did not have the essential characteristics of a finished part. The Tribunal rejected the appeal, citing previous rulings and the lack of merit in challenging the classification decision.