1997 (7) TMI 237

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..... iled by the Revenue, the matter relates to the classification of the Iron Steel forged items. The respondents M/s. Madras Motors Ltd. had sought classification of their products under Heading No. 72.08 of the Tariff as pieces roughly shaped by forging. This contention of the appellants (respondents before us) was rejected by the Collector of Central Excise (Appeals), Madras, who held that at the .....

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..... pieces roughly shaped by rolling or forging of iron or steel not elsewhere specified. The respondents had sought classification under this heading. The Revenue before us had sought to classify the said products under Heading No. 73.08 as other articles of iron or steel. As already referred to above, the Collector of Central Excise (Appeals) had classified the products as machinery parts in the lig .....

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..... e Heading No. 73.08 covered other articles of iron or steel and sub-heading No. 7308.90 covered `other . These are residuary entries and covered fully manufactured final products. In the grounds of appeal, reference had been made to Notification No. 185/87-C.E., dated 27-8-1987, wherein exemption had been provided to forgings and forged products falling under sub-heading No. 7308.90 of the Tariff. .....

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