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TMI Blog1998 (10) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... A. Brahma Deva, Member (J)]. These are five appeals filed by the assessee M/s TISCO involving common issue and therefore they are clubbed together and are disposed of by this common order. 2. Shri Ravindra Narain, ld. Advocate appearing for the appellants submitted that the point to be considered in this case is whether forged rolled rings and other forged products are classifiable under 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the department. He also referred to the decision of the Supreme Court reported in 1988 (35) E.L.T. 605 (S.C.) while interpreting old Tariff Entry 26AA it was clearly held that if some machining was required to be done the item continues to be forged products and is classifiable under Item 26AA. 3. Shri D.S. Negi, ld. SDR countering the arguments submitted that the point to be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ras [1987 (28) E.L.T. 545 (Tribunal)]. In that case it was held that it has to be applied to find out whether such article has an essential character of complete article or not while deciding the item whether it is incomplete or unfinished product. Applying the principle, he said that the item in question is having essential character of complete article and accordingly it has to be classified as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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