Classification of cold rolled formed shape and section under sub-heading 7216 or 7308 - Central Excise - 46/90

Classification of cold rolled formed shape and section under sub-heading 7216 or 7308 Circular No. 46/90 Dated 21-11-1990 [From F. No. 139/49/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Classification of cold rolled formed shape and section under sub-heading 7216 or 7308. Attention is invited to Board's Circular No. 8/86, dated 21st October, 1986, issued from F. No. 139/6/86-CX.4 and to say that representations have been received by the Board against classification of cold roll formed shapes and sections prepared for use in structurals under Heading 7308.90 and for their continued classification as angles, shapes and section under Heading 7216 (which corresponds to Heading 7210 prior to 1-3-1988). Divergance in classification among various Collectorates has also been alleged. 2. The matter has been examined by the Board. It is observed that classification 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. 3. In view of the above, it is clarified that with effect from 1-3-1988 cold roll formed sections, prepared for use in structurals, will be classifiable under sub-heading 7308.90. 4. Field formations and trade may please be informed accordingly.