https://www.taxtmi.com/caselaws?id=345678 Cold-formed sections, channels and angles cut to length remain classifiable as shapes and sections of iron or non-alloy steel under Chapter 72 when they are not further worked to be prepared for use in structures. Chapter 73 applies only to goods prepared for use in structures, so unfinished cold-formed products do not shift classification merely because they may later be used structurally. An earlier Tribunal view on identical facts supported classification under heading 7216.20, and the Board circular cited by Revenue did not displace that position. The correct classification was heading 7216.20, not 7308.90, and the contrary demand could not be sustained. en-us Mon, 17 Jul 2017 00:00:00 +0530 Fri, 05 Jan 2018 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345678 Cold-formed sections, channels and angles cut to length remain classifiable as shapes and sections of iron or non-alloy steel under Chapter 72 when they are not further worked to be prepared for use in structures. Chapter 73 applies only to goods prepared for use in structures, so unfinished cold-formed products do not shift classification merely because they may later be used structurally. An earlier Tribunal view on identical facts supported classification under heading 7216.20, and the Board circular cited by Revenue did not displace that position. The correct classification was heading 7216.20, not 7308.90, and the contrary demand could not be sustained. Case-Laws Central Excise Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345678