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TMI Blog1995 (5) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Nos. 73.33/40(1) of erstwhile Customs Tariff Act and assessable to duty in terms of C. No. 110/82, dated 10-4-1982 as amended. 3. The Revenue is aggrieved with this order and they have submitted that the invoice description shows the forgings have specific part numbers and are manufactured according to the drawing. The Revenue further submitted that it is also seen from the drawings that the forgings have the shape of a finished article. Therefore, it has been submitted that the forgings have attained the essential characteristics of finished article and are classifiable by virtue of Rule 2(a) of rules for interpretation of Tariff Schedule. It has also been submitted that relying on the interpretation of C.C.C. nomenclature that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the drawings and has come to a right conclusion that they are rough steel forgings and that they are required to undergo certain operations such as drilling, machining etc. before they are ready for fitment in Alternators. He also submitted that the semi-finished articles are in the nature of rough steel forging and hence are rightly classifiable under Tariff Heading No. 73.33/40(1) of CTA read with C. No. 110/82. He submitted that the Rule 2(a) cannot be applied as the goods have not attained the essential part of finished goods. He contended that the Rule 2(a) cannot be applied for the reasons given by number of judgments of the Tribunal as below :- i. Telco v. Collector of Customs, [1990 (50) E.L.T. 571] ii. Shivaji Forgings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants in the numerous steps, were essentially those of heat treatment, smoothening of the forgings, turning and cleaning only. The Tribunal had held that even if the goods, as imported, still it could be deemed to be components of I.C. engines and scooters by virtue of the Interpretative Rule 2(a), as held by the lower authorities. The Tribunal has also noted the judgment of the Tribunal as rendered in the case of M/s. BHEL wherein the scope of Rule 2(a) had been considered and it had been held that it included even `blanks' which were not ready for direct use and which had attained the approximate shape or outline of the finished article. The Tribunal in the later case of Collector of Customs v. Bajaj Auto Ltd. in Final Order Nos. C/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(b), only the goods required various drilling, machining, trimming, surface casting etc. In this case the Collector has satisfied himself after examining the goods and held that various processes [were] required to be carried out on the imported goods. The Collector has found that the goods are unforged and have not attained the semi-finished stage and that they do not satisfy the Interpretative Rule 2(a). We are agreeable with the findings given by the Learned Collector and applying the judgments cited by the Learned Consultant we reject this appeal. The ratio of the Bajaj Auto Ltd. is clearly distinguishable in the light of the facts of this case. 8. Therefore, we do not find any merits in this appeal and hence, we reject the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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