Alloy Steel Forging requiring further operation to be used as Rings for Bearing is classifiable under 7326

Ravi Technoforge Pvt Ltd Vs C.C. (CESTAT Ahmedabad) CESTAT Ahmedabad held that Alloy Steel Forging (machined) requires to undergo further operation to be ready to use as Rings for Bearing etc. Hence the same is classifiable under tariff heading 7326 ‘Other Articles of Iron or Steel’ and not under chapter 84. Facts- The appellant had exported Alloy Steel Forging Rings. Prior to October 2011 the goods were classified under CTH 84829900 and they claimed the DEPB. From October 2011 the Appellant started classifying the goods under CTH 73261990 and claimed the drawback. The department does not ...