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2009 (4) TMI 511 - CESTAT, AHMEDABADClassification - classification of hot rolled stainless steel Patta/Patti - classified the same under Heading 7219.10 as against appellant’s claim of classification under heading 7219.30 - Held that:- finished goods may be subjected to further finishing treatment or the converted into other articles by a series of operations such as surface treatments or other operations to improve the properties or appearance of the metal, product against rusting, corrosion etc. Such treatment would not affect the heading in which the goods are classified only as otherwise provided in the text of certain headings, heading which specifically covers the product by name, is to be preferred over other general headings. In view of the above, hot rolled Patta/Patti are properly classifiable under heading 7219.30. The impugned order is, accordingly, set aside, appeal is allowed with consequential relief to the appellant.
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