K.L. Rekhi, Member (T)

1. A common issue is involved in these 19 appeals, they relate to the same appellants and were argued before us together. This combined order will dispose of all of them.

2. The appellants imported Connecting Rod forgings and Cross forgings, made of steel, for eventual use in the manufacture of their two-wheeler and three-wheeler scooters. The lower authorities had assessed the goods to basic customs duty under Heading 84.06 (as part of internal combustion engine) and 87.09/12(1) (as part of scooter) respectively, with additional customs duty under Item 26AA of the Central Excise Tariff in some cases and under Item 68 thereof in others. In doing so, the lower authorities have held that by application of the Interpretative Rule 2(a) of the Customs Tariff Act 1975, both the goods were deemed finished components. The appellants' prayer is that the goods in both cases were only rough forgings, that Interpretative Rule 2(a) was not applicable and that the basic customs duty should be assessed only under Heading 73.06/ 07(2) as rough forgings and the additional customs duty should be assessed uniformly under Item 26AA of the CET only. This is the common point of