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<h1>Appeal allowed on classification of steel structures under Tariff sub-heading 7308.90. Tribunal clarifies identification criteria.</h1> The appeal was allowed in favor of the appellants regarding the classification of steel structures and parts under Tariff sub-heading 7308.90. The ... - The appeal involved the classification of steel structures and parts under Tariff sub-heading 7308.90. The Tribunal held that these goods are identifiable only when erected as part of a structure. The judgment of Richardson & Crudas was found to be specific to its facts and not applicable generally. The appeal was allowed in favor of the appellants.
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