https://www.taxtmi.com/caselaws?id=90032 Heading 73.08 was not limited to structurals or goods used in structures; it also extended to other articles of iron and steel. On that basis, an electrode casing fell within the heading, so classification under Heading 7308.90 for the period prior to 1-3-1988 was upheld as correct. The Revenue succeeded only on this tariff classification issue, and the wider dispute was treated as academic. en-us Mon, 22 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90032 Heading 73.08 was not limited to structurals or goods used in structures; it also extended to other articles of iron and steel. On that basis, an electrode casing fell within the heading, so classification under Heading 7308.90 for the period prior to 1-3-1988 was upheld as correct. The Revenue succeeded only on this tariff classification issue, and the wider dispute was treated as academic. Case-Laws Central Excise Mon, 22 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90032