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72.06 ‑ Iron and non‑alloy steel in ingots or other primary forms (excluding iron of heading 72.03).

(¥°) INGOTS
Ingots are the primary form into which ferrous metal is cast after production by one of the processes described in the General Explanatory Note to this Chapter. They are usually square, rectangular or octagonal in cross‑section, and one end is thicker than the other to facilitate removal from the moulds. They have a regular and uniform surface and are essentially free from faults.
Ingots are subsequently rolled or forged generally into semi‑finished products but sometimes directly into bars, sheets or other finished products.

(¥±) OTHER PRIMARY FORMS
In addition to steel in the molten state, the heading also covers blocks, lumps, puddled bars and pilings.
Blocks and lumps are chiefly obtained from "agglomerates" or "build‑ups" produced by direct reduction of iron ore or by electrolytic deposition. When the major part of the slag is removed from the lumps or balls, in the pasty state, using a press or by "shingling" or hammering them, puddled bars and pilings are obtained which after rolling, provide a product with a characteristic fibrous structure by virtue of its slag content. These products are useful for special applications, e.g., anchor chains and hoisting hooks.

The heading does not cover :

(a) Remelting scrap ingots(heading 72.04).

(b) Products obtained by continuous casting (heading 72.07).

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