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TMI Blog1988 (3) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Syiem, Member (T)]. - The learned Manager on behalf of M/s. BHEL said that these cases are covered by previous orders of this Tribunal. These orders are No. 496/87-B2 dated 15.4.1987, No. 497/87-B2 dated 15.4.1987 and No. 1044/87-B2 dated 9.6.1987. 2. The learned counsel for the department agreed that these orders cover the same kind of dispute i.e. whether rough machined steel casting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etation under the Customs Tariff. In fact this is an acknowledgement that the goods are not yet finished, but have only acquired the essential shape and character of the final product. The Collector Appeals also says that the product if not called a component would be called semi-finished component steel parts. If the item is only semi-finished, it has not become a component part because it cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed even after 1.3.1975 until the practice was changed by tariff circular 50/81; the tariff circular directed the assessment only of raw castings/forgings under 26AA, and machined castings forgings under 68, although the process of machining was only an incidental process to improve the quality of the castings/forgings and not a manufacturing process resulting in any change in the commercial ident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods; a product becomes assessable under it only by a process of elimination, when it can no longer be fitted anywhere else howsoever partially or inadequately. If a product or an item or a good can be fitted in an item, then 68 cannot receive it and will not be appropriate. It is only when all the preceding items cannot under any circumstances accommodate and accept the product that, as a last re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever loosely, than no specification. And since the forgings head does specify forgings, whereas the head goods not elsewhere specified does not, it is more in good sense to place the rough machine forging in the forging heading. 7. I hold that these rough machined forgings are assessable more appropriately under Item 26AA than under Item 68, and therefore, I rule they should be assessed so. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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