https://www.taxtmi.com/caselaws?id=338674 The Tribunal upheld the Commissioner (Appeals) order classifying goods under Heading No. 7216.20 instead of 7308.90. The decision was based on the manufacturing process, which involved cold forming bars into sections without further operations for structural use. The Tribunal found that the goods were not prepared for use in structurals, supporting their classification under 7216.20. The judgment highlighted the significance of the manufacturing process in determining classification under the Central Excise Tariff Act. 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 The Tribunal upheld the Commissioner (Appeals) order classifying goods under Heading No. 7216.20 instead of 7308.90. The decision was based on the manufacturing process, which involved cold forming bars into sections without further operations for structural use. The Tribunal found that the goods were not prepared for use in structurals, supporting their classification under 7216.20. The judgment highlighted the significance of the manufacturing process in determining classification under the Central Excise Tariff Act. Case-Laws Central Excise Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338674