Classification of cold-formed metal sections: goods not further worked into structures fall under Heading 7216, not structural goods.

Cold-formed metal sections manufactured from coils, strips, skelps and sheets for use in door and window frames were held classifiable under sub-heading 7216.20, not 7308.30, because they emerged as sections and were not structures or parts of structures. The classification depended on the nature of the goods and the extent of processing after slitting and rolling; mere cutting to length did not convert them into structural goods. Prior Tribunal rulings supported the view that cold-formed sections not further worked into structures fall under Heading 7216. The Revenue's challenge to the classification failed and the appellate authority's order was maintained.

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Issues: Whether cold rolled formed metal sections manufactured from coils, strips, skelps and sheets and used for door and window frames were classifiable under sub-heading No. 7216.20 of the Central Excise Tariff or under sub-heading No. 7308.30.

Analysis: The classification turned on the nature of the goods and the manner in which they emerged from the manufacturing process. The goods were slit and passed through a rolling machine to produce cold rolled formed metal sections, and if required they were cut to specified length. They were not structures or parts of structures, and the governing view was that goods of Heading 7308 must answer that description. The matter was also covered by prior Tribunal decisions holding that sections cold-formed but not further worked for use in structures fall under Heading 7216 and not Heading 7308.

Conclusion: The goods were correctly classifiable under sub-heading No. 7216.20 and not under sub-heading No. 7308.30.

Final Conclusion: The Revenue's challenge to the classification failed and the order of the appellate authority was maintained.

Ratio Decidendi: Cold-formed metal sections which are not further worked into structures or parts of structures are classifiable under the heading for sections rather than under the heading reserved for structures and parts of structures.

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