1997 (12) TMI 214

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. Shri S. Nunthuk, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  These two appeals arise out of a common order and, therefore, they are taken up together for disposal. 2. The assessees manufactured angles, shapes and section of iron or non-alloy steel cold formed or cold finished and sought classification under sub-heading 7216.20 vide classif....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... iron and steel products. He, further, referred to the Tribunal judgment in the case of Tube Investment of India Ltd. reported in 1994 (71) E.L.T. 291 in which the Tribunal held that cold formed sections not further worked to be used in shutters would fall under Heading 72.16 and not under Heading 73.08. He claimed that the officers were advised by the Board vide Circular No. 46/90, dated 21-11-19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....escription of the goods. As regards the Tribunal judgment dated 6-10-1986, he claimed it of no relevance in the present proceedings because in the earlier tariff, there was no entry which specifically catered to such products designed for use in structures and that in the absence of such specific heading, the Tribunal permitted the parent classification to continue in preference to residual classi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....adings 7216 and 7308 refer to "angles, shapes and sections". However, qualifying clause exists in the latter heading and that is "prepared for use in structures". During the hearing, a question was asked to the ld. Advocate to specify whether the word "prepared for use" would cover only those products having come into existence as articles falling under Heading 72.16 and further worked upon or whe....