In Wrath of the Lich King it is item level 238 and requires level 80. In MoP Classic it is item level 238, requires level 80 and sells to vendors for 1c.
Read from the World of Warcraft client build files.
How Furious Gladiator's Scaled Helm Compares
Who It Suits
Plate is the armor type Death Knight, Paladin and Warrior wear. With Strength or Intellect, Furious Gladiator's Scaled Helm suits Arms, Fury and Protection Warrior; Holy, Protection and Retribution Paladin; Blood, Frost and Unholy Death Knight.
Transmog Sets
Furious Gladiator's Scaled Helm is part of the transmog set Furious Gladiator's Scaled Armor (Paladin only). The other 12 pieces:
Items Numbered Next to Furious Gladiator's Scaled Helm
Blizzard numbers items as they are created, so the named items next to ID 40828 (40823 to 40836) were usually added in the same batch as Furious Gladiator's Scaled Helm: the same quest line, zone, vendor or reward set.