1999 (1) TMI 161 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi addressed the classification of forged iron and steel hooks. The Department classified them under CET sub-heading 7308.90, while the assessee argued for classification under CET sub-heading 7208.00. The tribunal found that the hooks were fully finished products based on descriptions in invoices and adherence to Indian Standards Specifications. The lower appellate authority's decision was upheld, classifying the hooks under Chapter Heading 7308.90. The appeal was rejected as no further machining or processes were shown by the appellants.