https://www.taxtmi.com/caselaws?id=338674 Cold-formed bars converted into profiles, guide channels and bottom plates, then merely cut to length and cleared without further fabrication, were held to remain classifiable under Heading 7216.20. The relevant Board circular distinguished cold roll formed shapes and sections prepared for use in structurals, which fall under Heading 7308.90, from goods not shown to have undergone the additional fabrication needed to become articles prepared for use in structurals. On the facts recorded, the goods were not prepared for use in structurals and therefore did not move to Heading 7308.90. en-us Wed, 13 Jul 2016 00:00:00 +0530 Thu, 09 Feb 2017 09:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338674 Cold-formed bars converted into profiles, guide channels and bottom plates, then merely cut to length and cleared without further fabrication, were held to remain classifiable under Heading 7216.20. The relevant Board circular distinguished cold roll formed shapes and sections prepared for use in structurals, which fall under Heading 7308.90, from goods not shown to have undergone the additional fabrication needed to become articles prepared for use in structurals. On the facts recorded, the goods were not prepared for use in structurals and therefore did not move to Heading 7308.90. Case-Laws Central Excise Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338674