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TMI Blog2017 (2) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 7216.20 and not under 7308.90 - appeal rejected - decided against Revenue. - E/3963/2006-DB - A/61002/2016-EX(DB) - Dated:- 13-7-2016 - Shri Ashok Jindal, Member (J) and V. Padmanabhan, Member (T) Shri V.K. Tehran, DR, for the Appellant. None, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is filed by the Revenue against the Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dispute, i.e., 1-1-2005 to 28-2-2005 :- Chapter Heading Description 7216.20 Angles, Shapes and Sections of iron or non-alloy steel - Not further worked than cold formed or cold finished 7308.90 Structures (excluding pre-fabricated buildings of Heading No. 94.06) and parts of struct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs without any further operation in the factory premises. The customer along with the sections add their own products also in fabrication of shutters, i.e., the profile section brought in required cut sizes are fixed at both end sides with MS clips by riveting and the interlocking of sections are carried out. 4. In this connection, we find that the Central Board of Excise Customs has issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. From the above, we find that the question of fact which will decide the classification is whether the goods have been prepared for use in structural, in which case, it s classification will be under 7308.90. In other cases, it will be classified under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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