TMI Blog2015 (10) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... enue. Indeed the issue is fully covered by the judgement of CESTAT in the case of CCE v. Tube Investment of India Ltd. (1993 (11) TMI 134 - CEGAT, NEW DELHI) - Decided against Revenue. - E/1597-1598/2006-EX(DB) - Final Order Nos. A/54147-54148/2014-EX(DB) - Dated:- 15-10-2014 - Justice G. Raghuram, President and Shri R.K. Singh, Member (T) Shri Yashpal Sharma, DR, for the Appellant. Ms. Sukriti Das, Advocate, for the Respondent. ORDER These appeals have been filed by Revenue against Order-in-Appeal No. 123-124/CE/CHD/2006, dated 22-2-2006 which set aside the Order-in-Original No. 48-49/ADC/P V/2005, dated 27-12-2005. 2. Vide the aforesaid Order-in-Original the products manufactured by the appellants viz. shapes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are obtained by process of cold rolling and are not further worked. Heading 72.16 includes shapes and sections of iron or non alloy steel. On the other hand Chapter 73.08 covers plates, rods, angles, shapes and sections tubes and the like prepared for use in structures. It clearly comes out that as the impugned goods came out as a result of cold rolling and were not further worked upon, they were not prepared for use in structures. In this regard we have perused Board s circular, dated 21-11-1990 which is reproduced below : 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 CET ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arded as structures. A number of operations have to be carried out on the cold-formed sections manufactured by the appellants, such as bending lath sections into convex shapes for being used as parts of shutters and in the case of guide channels and bottom plates, cutting them into required lengths and welding with 20 mm or 16 mm with MS Sheets brackets and welding of cleats. Similarly, in the case of bottom plates sections, the same are to be cut to smaller lengths and strengthened by using reinforced angles which are rivetted to the plates. Further, on either side of the plates slot is made where the latches are welded for backing purposes. Thus classification under heading 72.16 is appropriate. The said judgment has not been set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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