https://www.taxtmi.com/circulars?id=6445 The Board concluded that the proviso in Note 1(k) to Chapter 72 applies only to products that meet the definition of flat rolled products in Note 1(k); if a product's cross-section does not conform to that definition the proviso does not apply and such flattened wire, if it satisfies the definition of wires in Note 1(o) to Chapter 72, should be classified under the tariff heading applicable to wires. en-us Tue, 12 Mar 1991 00:00:00 +0530 Fri, 03 Jul 2009 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6445 The Board concluded that the proviso in Note 1(k) to Chapter 72 applies only to products that meet the definition of flat rolled products in Note 1(k); if a product's cross-section does not conform to that definition the proviso does not apply and such flattened wire, if it satisfies the definition of wires in Note 1(o) to Chapter 72, should be classified under the tariff heading applicable to wires. Circulars Central Excise Tue, 12 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6445