1999 (5) TMI 310 - AT - Central Excise

Summary

The appeal concerned the classification of Steel Forgings under Chapter 87. The Tribunal ruled in favor of the appellant, stating that the item had not acquired the essential characteristic of a part for classification under Chapters 84 to 87. The impugned order was set aside, and the appeal was allowed. Key cases referenced include Shivaji Works Ltd. and Aravali Forgings Ltd.