https://www.taxtmi.com/caselaws?id=95831 Cold-formed metal sections manufactured from coils, strips, skelps and sheets for use in door and window frames were held classifiable under sub-heading 7216.20, not 7308.30, because they emerged as sections and were not structures or parts of structures. The classification depended on the nature of the goods and the extent of processing after slitting and rolling; mere cutting to length did not convert them into structural goods. Prior Tribunal rulings supported the view that cold-formed sections not further worked into structures fall under Heading 7216. The Revenue's challenge to the classification failed and the appellate authority's order was maintained. en-us Tue, 05 Jan 1999 00:00:00 +0530 Thu, 15 Dec 2011 12:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95831 Cold-formed metal sections manufactured from coils, strips, skelps and sheets for use in door and window frames were held classifiable under sub-heading 7216.20, not 7308.30, because they emerged as sections and were not structures or parts of structures. The classification depended on the nature of the goods and the extent of processing after slitting and rolling; mere cutting to length did not convert them into structural goods. Prior Tribunal rulings supported the view that cold-formed sections not further worked into structures fall under Heading 7216. The Revenue's challenge to the classification failed and the appellate authority's order was maintained. Case-Laws Central Excise Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95831