https://www.taxtmi.com/caselaws?id=84129 Classification under Chapter 72 depended on the product's physical characteristics and the tariff description, not the assessee's nomenclature. On examination, the goods were found to have a rectangular cross-section, uneven thickness, and a width of less than 600 mm; technical opinion also supported treatment as iron strip. Applying Chapter Note 1(k), the product answered the description of flat-rolled products in coils or straight lengths and therefore fell under Heading 7211.59 rather than Heading 7214.90. The departmental classification was sustained. en-us Mon, 13 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 18:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84129 Classification under Chapter 72 depended on the product's physical characteristics and the tariff description, not the assessee's nomenclature. On examination, the goods were found to have a rectangular cross-section, uneven thickness, and a width of less than 600 mm; technical opinion also supported treatment as iron strip. Applying Chapter Note 1(k), the product answered the description of flat-rolled products in coils or straight lengths and therefore fell under Heading 7211.59 rather than Heading 7214.90. The departmental classification was sustained. Case-Laws Central Excise Mon, 13 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84129