https://www.taxtmi.com/caselaws?id=87446 Rolled iron and steel products with thickness above 5 mm and width below 150 mm were examined under Chapter Note 1(k) of Chapter 72 to determine whether they qualified as flat rolled products or instead fell within the residuary category of other bars and rods. Applying the dimensional criteria, the nature of the cross-section, HSN explanatory material, and the reasoning in Calcutta Steel Industries, the classification turned on whether the goods satisfied the statutory definition of flat rolled products. Goods that do not meet those characteristics cannot be classified as flat rolled products merely because they are rolled products, and the residuary tariff entry is preferred. The goods were held classifiable under sub-heading 7214.90. en-us Tue, 11 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 11:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87446 Rolled iron and steel products with thickness above 5 mm and width below 150 mm were examined under Chapter Note 1(k) of Chapter 72 to determine whether they qualified as flat rolled products or instead fell within the residuary category of other bars and rods. Applying the dimensional criteria, the nature of the cross-section, HSN explanatory material, and the reasoning in Calcutta Steel Industries, the classification turned on whether the goods satisfied the statutory definition of flat rolled products. Goods that do not meet those characteristics cannot be classified as flat rolled products merely because they are rolled products, and the residuary tariff entry is preferred. The goods were held classifiable under sub-heading 7214.90. Case-Laws Central Excise Tue, 11 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87446