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2021 (9) TMI 59 - AAR - CustomsClassification of imported goods - mill processed non-alloy ferrous waste metal goods wound in a coil - to be classified under tariff heading 7204 of the Customs Tariff Act, 1975 or otherwise? - HELD THAT:- Flat products are used in important manufacturing sectors like in automobiles, railways, shipping, pressure vessels including boilers, pipes for conveying fluids, domestic appliances like that of manufacturing white goods, security & storage items, in construction like those in roofing, in packaging where tinplate plays important role. Strips and sheets are manufactured by hot rolling process, however, when they are required to have higher yield strength and to be used with closer tolerances of thickness and with smoother or brighter surface they are subjected to cold rolling - the claim of the applicant that the impugned goods are neither hot-rolled products nor cold-rolled products is untenable and these are nothing but cold-rolled products. Flat-rolled products are classified under subheadings 72.08 to 72.12. The applicant informed that the intended product to be imported is not cladded/plated/coated. Therefore, these cold-rolled products are specifically classifiable under subheading 72.09. The applicant has stated that the waste goods they intend to import are classifiable as per para 13.3. The applicant has submitted that the length of the coil will be of 10-20 metre - the impugned item is essentially a cold-rolled product. Thus, it is classifiable under subheading 72.09 “Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold reduced), not clad, plated or coated”. The width of the goods to be imported is in the range of 900 to 1400 mm and thickness in the range of 0.03 to 4 mm. Under this subheading the 8-digit classification depends upon the thickness of the coil. Therefore, depending upon the thickness of the goods to be imported, an appropriate 8-digit classification may be applied under subheading 72.09. In case of uneven thickness, the goods would be classified under residual tariff heading 72099000. The goods “mill processed non-alloy ferrous waste metal goods wound in coil” does not appear to be waste or scrap, and therefore, not classifiable under sub heading 72044900. These goods merit classification under subheading 72099000.
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