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2014 (2) TMI 782 - AT - CustomsClassification of goods - un-alloyed or non alloy steel - classifiable under Chapter 72.28 or under Ch. 72.13 - overriding effect of Chapter Notes - CVD exemption under S No 202A of exemption Notification No. 21/2002-cus - Held that:- As per the above parameters any steel, having %age weight of any element (except sulphur , phosphorous, carbon and nitrogen) more than the limits specified in this chapter note, will be classified as ‘other alloy steel’. As per the test got done by the Revenue the %age of Vanadium in the imported steel is 0.1% or more which is covered by the parameters specified in Chapter Note 1(f) of chapter 72 of the customs Tariff Act. There is no mention in the chapter notes to Chapter 72 that for interpreting the classification of steels specified in the customs Tariff, BIS standards should be followed. Taking of the lowest value of a range, with respect to test reports will arise only when several samples of a uniform lot give different test reports, as was the case where test reports were given by the National Metallurgical Laboratory, Madras Centre. In all those appeals where samples of TMT bar tested showed uniform dimensions and it was opined that lowest of the test reports was taken to hold the steels in those cases to be ‘non-alloy steel’. In the case of the appellant there is no point of taking lowest of the range of any values. In the case of the appellant, the quantity of Vanadium, as determined in the tests got conducted by the Revenue, was 0.1% or more as specified in the Chapter Note 1(f) of Chapter 72 and accordingly imported goods have been correctly held to be classifiable under CTH 72.28 by the lower authorities. Separate value of 16mm, 20mm, 25mm and 32mm has not been made available, hence separate duty cannot be assessed for 16mm ‘steel bars’. Nott. No. 21/2002 cus exempts both the basic customs duty and CVD under different serial numbers of an exemption notification and the CVD rate applicable to the goods imported by the appellant will be as per Sr No. 202A of Nott. No. 21/2002-cus dated 1/3/2002. - Decided in favour of assessee.
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