ELFORGE LTD Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS 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 June 87 to 7308 as articles of iron and steel which was also rejected.

(2.) WE have gone through the records after hearing both the sides and we notice that the issue is no longer res integra and the matter is covered by large number of Tribunal judgments. The issue is covered by the judgment of Shivaji Works Ltd. as reported in 1994 (69) E.L.T. 674, Aravali Forgings Ltd. as reported in 1994 (70) E.L.T. 693. In the present case the appellants have stated that the item is in the forging state and the item requires to undergo several processes at the appellant's end namely the following forgings : -