1997 (7) TMI 237 - AT - Central Excise

Summary

The appeal was filed by the Revenue regarding the classification of Iron & Steel forged items by M/s. Madras Motors Ltd. The Collector of Central Excise classified the items as machinery parts, not under Heading No. 73.08. The Tribunal upheld the Collector's classification, rejecting the Revenue's appeal. The appeal was dismissed as the goods were not fully finished articles under Heading No. 73.08.