https://www.taxtmi.com/caselaws?id=264762 Cold-rolled shapes and sections of non-alloy steel that were not further worked and were not prepared for use in structures were held classifiable under Heading 7216, not Heading 7308. The determining factor was the absence of preparation for structural use, since Heading 7308 covers articles prepared for use in structures. The Board circular was read as applying only to cold roll-formed sections prepared for structurals and therefore did not support the Revenue's classification view. An earlier Tribunal ruling on Heading 7216 was treated as governing, and the circular was noted as lacking binding force on quasi-judicial authorities. en-us Wed, 15 Oct 2014 00:00:00 +0530 Fri, 02 Oct 2015 23:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264762 Cold-rolled shapes and sections of non-alloy steel that were not further worked and were not prepared for use in structures were held classifiable under Heading 7216, not Heading 7308. The determining factor was the absence of preparation for structural use, since Heading 7308 covers articles prepared for use in structures. The Board circular was read as applying only to cold roll-formed sections prepared for structurals and therefore did not support the Revenue's classification view. An earlier Tribunal ruling on Heading 7216 was treated as governing, and the circular was noted as lacking binding force on quasi-judicial authorities. Case-Laws Central Excise Wed, 15 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264762