https://www.taxtmi.com/caselaws?id=90751 Inputs used in manufacture can qualify for exemption under Notification No. 217/86 even if they do not form part of the finished product, and steel chains used in the pickling process were therefore exempt. Steel ladders retained their identity as separate iron and steel goods despite being fixed to transmission towers for access, so they were classifiable under Heading 7326.90 and not as parts of structures under Heading 73.08. Steel racks were neither furniture nor structures on the material available, and their tariff classification required fresh consideration by the adjudicating authority. en-us Mon, 23 Mar 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90751 Inputs used in manufacture can qualify for exemption under Notification No. 217/86 even if they do not form part of the finished product, and steel chains used in the pickling process were therefore exempt. Steel ladders retained their identity as separate iron and steel goods despite being fixed to transmission towers for access, so they were classifiable under Heading 7326.90 and not as parts of structures under Heading 73.08. Steel racks were neither furniture nor structures on the material available, and their tariff classification required fresh consideration by the adjudicating authority. Case-Laws Central Excise Mon, 23 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90751