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TMI Blog1995 (5) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the impugned order passed by the Learned Collector (Appeals), Bombay. 2. The importer had imported Unmachined Cross Forging for Bajaj Scooters under warehousing Bill of Entry No. T-1569 dt. 30-7-82. The Customs Authority had classified the same under sub-heading 87.09/12. They filed a refund application dt. 4-9-83 claiming classification under sub-heading 73.06/7(2) as rough forging, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requested the case to be decided on merits. 4. The learned DR has relied on the ruling of Super Traders and another v. Union of India and others as reported in 1983 (12 ) E.L.T. 258. In this ruling it has been held that according to Rule 2 of the Interpretative Rules of Schedule to the Customs Tariff Act, 1975, even an unfinished article will be included in the Heading 73.15(2), provided, it ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecise shape and had been forged to specific dimensions and hence Rule 2(a) had been applied. In the present case, the Learned Collector (Appeals) on examination of the product, has rightly held that the item requires to undergo 25 processes and it does not have the characteristic of a finished product. Hence, Rule 2(a) of Interpretative Rule, is not applicable. This matter has been gone into in gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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