METAL FORGINGS vs UNION OF INDIA

The case concerns a dispute over the classification of forged steel products for the purpose of central excise duty under the Central Excises & Salt Act, 1944. The primary legal issue is whether products subjected to additional processes like polishing and trimming after forging fall under Tariff Item 68. The matter reached the Supreme Court following a split decision by the Central Excise & Gold (Control) Appellate Tribunal regarding classification and the applicable period of limitation.