https://www.taxtmi.com/caselaws?id=94074 Cold-formed or cold-finished angles, shapes and sections that are not further worked are classifiable under Heading 7216.20. Small off-cuts generated while converting coils into sections are not steel sheets, strips or skelp and are likewise classified as shapes under Heading 7216.20, rather than as waste and scrap or under strip and skelp headings. The classification approach treats both the finished sections and manufacturing off-cuts consistently under the tariff heading for angles, shapes and sections. en-us Wed, 13 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 18:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94074 Cold-formed or cold-finished angles, shapes and sections that are not further worked are classifiable under Heading 7216.20. Small off-cuts generated while converting coils into sections are not steel sheets, strips or skelp and are likewise classified as shapes under Heading 7216.20, rather than as waste and scrap or under strip and skelp headings. The classification approach treats both the finished sections and manufacturing off-cuts consistently under the tariff heading for angles, shapes and sections. Case-Laws Central Excise Wed, 13 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94074