2004 (12) TMI 91 - SCH - Central Excise

Classification of goods - Whether the Appellant s product can be classified under the then Tariff Item No. 72.08 which covered Pieces roughly shaped by rolling or forging of iron or steel not elsewhere specified or Tariff Item No. 73.08 which dealt with other articles of iron and steel - Held that - The Adjudicating Authority as well as the Tribunal has held that the Appellant s product falls under Tariff Item No. 73.08 - This being a finding of fact, the Tribunal being the final authority regarding findings of fact, we see no reason to interfere - Decided against assessee.

Summary

The Supreme Court upheld the Tribunal's decision that the Appellant's product falls under Tariff Item No. 73.08, not 72.08. The product was considered fully finished at the time of clearance. The Civil Appeal was dismissed with no order as to costs.