https://www.taxtmi.com/caselaws?id=87701 Classification of cold formed or cold finished iron or non-alloy steel angles, shapes and sections turned on the tariff language, not intended end use alone. Heading 7308 applied only to goods "prepared for use in structures", meaning goods that had undergone further preparation such as drilling or similar processing for structural use. As the goods had not been so prepared, they remained classifiable under Heading 7216 as iron and steel products. Classification under Heading 7308 was rejected and the assessee's classification under Heading 7216 was accepted. en-us Thu, 18 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 17:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87701 Classification of cold formed or cold finished iron or non-alloy steel angles, shapes and sections turned on the tariff language, not intended end use alone. Heading 7308 applied only to goods "prepared for use in structures", meaning goods that had undergone further preparation such as drilling or similar processing for structural use. As the goods had not been so prepared, they remained classifiable under Heading 7216 as iron and steel products. Classification under Heading 7308 was rejected and the assessee's classification under Heading 7216 was accepted. Case-Laws Central Excise Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87701