Classification of hot rolled iron and steel as rolled or forged shapes changes tariff treatment; pending assessments to be settled. A classification dispute concerned hot rolled iron or steel under specified dimensions produced before 1-8-1983, contested between treatment as hoops and as other rolled, forged or extruded shapes and sections. A tribunal held they fall within the residual category of other rolled/forged/extruded shapes rather than hoops; the department's petition was dismissed and the Board directed that pending assessments be settled in accordance with that tribunal classification.
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Provisions expressly mentioned in the judgment/order text.
Classification of hot rolled iron and steel as rolled or forged shapes changes tariff treatment; pending assessments to be settled.
A classification dispute concerned hot rolled iron or steel under specified dimensions produced before 1-8-1983, contested between treatment as hoops and as other rolled, forged or extruded shapes and sections. A tribunal held they fall within the residual category of other rolled/forged/extruded shapes rather than hoops; the department's petition was dismissed and the Board directed that pending assessments be settled in accordance with that tribunal classification.
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