https://www.taxtmi.com/caselaws?id=48815 Cold formed steel panels cut to size were held to answer the tariff description of angles, shapes and sections with a uniform solid cross-section under sub-heading 7216.20. Their potential use in light commercial vehicles did not by itself make them motor vehicle parts under sub-heading 8708.00, because classification depends on the condition of the goods at clearance and not on later processing by the buyer. The specific tariff heading prevailed over the more general use-based heading, and subsequent strengthening, welding, fitting of hinges, and similar work by customers could not alter the original classification. en-us Mon, 15 May 2000 00:00:00 +0530 Fri, 06 Aug 2010 16:15:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48815 Cold formed steel panels cut to size were held to answer the tariff description of angles, shapes and sections with a uniform solid cross-section under sub-heading 7216.20. Their potential use in light commercial vehicles did not by itself make them motor vehicle parts under sub-heading 8708.00, because classification depends on the condition of the goods at clearance and not on later processing by the buyer. The specific tariff heading prevailed over the more general use-based heading, and subsequent strengthening, welding, fitting of hinges, and similar work by customers could not alter the original classification. Case-Laws Central Excise Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48815