1999 (2) TMI 134 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in the case involving classification of forged steel products. The tribunal held that the products in question, with irregular shapes and cross-sections, should be classified as forged articles of iron and steel under Heading 73.26, not as angles, shapes, and sections under CET sub-headings 7216.60 and 7228.79. The appeal of the Revenue was allowed, overturning the decision of the lower appellate authority.