2015 (10) TMI 37

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.... manufactured by the appellants viz. shapes and sections of non-alloy steel were held to be classifiable under Heading 7308.90 as against the classification under Chapter 7216.90 claimed by the respondents and as a consequence the original adjudicating authority confirmed demand of Rs. 32,35,784/- against M/s. Sunder Steel Products and Rs. 22,54,699/- against M/s. Nav Durga Steel Products along with interest and penalties. The Commissioner (Appeals) setting aside the Order-in-Original held that the impugned goods are classifiable under Heading 7216.20. 3. In its appeals Revenue has contended that : (i)      As per Board's Circular No. 46/90, dated 21-11-1990 the impugned goods are classified under sub-hea....

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....fication would have to be determined in accordance with the revised heading and scheme of classification in force from 1-3-1988. Heading 7308 CETA explicitly covers plates, rods, angles, shapes and sections, tubes and the like, prepared for use in structurals of iron and steel. HSN explanatory notes under heading 7216 at page 1001 also state that heading 7216 does not cover articles prepared for use in structurals. Consequently cold roll formed shapes and sections prepared for use in structurals would be appropriately classified under sub-heading 7308.90. In view of the above, it is clarified that w.e.f 1-3-1988 cold roll formed sections, prepared for use in structurals, will be classifiable under sub-heading 7308.90." 6. It is e....