This was number a case that was advanced before the Assistant Collector and numberevidence in this behalf was led.
The Appellate Collector, in terms, found that the tie bars under companysideration were number manufactured by forging.The appellants impugn the judgment and order of the Customs, Excise and Gold Control Appellate Tribunal on the ground that their products, tie bars, fall within Tariff Item 26AA i a which refers, for our purposes, to bars and all other forged shapes and sections number otherwise specified.
P. Bharucha and S.C. Sen, JJ.
Their argument is that the tie bars are forged.
