https://www.taxtmi.com/caselaws?id=84273 Iron channels manufactured from iron flats and used as Rehri/Tonga wheel parts were held classifiable under Item 68 of the Central Excise Tariff, not Item 26AA(ia), because the goods were not known in trade as channels and were cleared as wheel parts. The Tribunal applied the earlier decision on the same manufacturing process, trade understanding and ISI specification, holding that shape alone does not determine tariff classification unless the goods satisfy the trade and functional characteristics of channels. en-us Fri, 07 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 18:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84273 Iron channels manufactured from iron flats and used as Rehri/Tonga wheel parts were held classifiable under Item 68 of the Central Excise Tariff, not Item 26AA(ia), because the goods were not known in trade as channels and were cleared as wheel parts. The Tribunal applied the earlier decision on the same manufacturing process, trade understanding and ISI specification, holding that shape alone does not determine tariff classification unless the goods satisfy the trade and functional characteristics of channels. Case-Laws Central Excise Fri, 07 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84273