9911796707
TMI Blog1997 (12) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 classification list w.e.f. 1-3-1989. The Assistant Collector, after issuing a noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase 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 21-11-1990 (F. No. 139/49/90-CX. 4) as to the distinction between these products falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 classification under Tariff Item 68. It was his claim that Heading 7808 (sic) provided the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 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 whether the word would also include those angles, shapes and sections, which would otherwise have fallen und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the end use in mind. 8. When this is so held, there remains no force in the Collector s observations that the General Manager of the assessee unit had admitted that the goods were specially manufactured for use in structures. 9. On the persual of the tariff entry, the sub-marginal notes and our discussions above, we hold that the Collector had erred in classifying the products under Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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