1999 (5) TMI 310

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..... is appeal arises from Order-in-Appeal No. 140/91, dated 15-4-1991 whereby the Commissioner has confirmed the classification of Steel Forgings manufactured through drop forgings is classifiable under Chapter 87 by invoking Rule 2(a) of the Interpretative Rules. The claim for classification under Chapter 7208 read with Notification No. 208/83 was rejected. The same tariff heading was changed from Ju .....

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..... gment, the Tribunal has held that the item remains forged and Rule 2(a) of Interpretative Rule cannot be applied as the item has not acquired the essential characteristic of a part for classification under Chapters 84 to 87. In that view of the matter, respectfully following the ratio of the Tribunal s judgment, the impugned order is set aside and appeal is allowed. - - TaxTMI - TMITax - Centr .....

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