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2021 (4) TMI 123 - AT - CustomsClassification of imported goods - steel round bars - to be classified under Customs Tariff heading 72284000 of Customs Tariff Act, 1975 or under Customs Tariff Heading 72284000 - argument of the appellant is based on the process of manufacture - Benefit of N/N. 21/2002-Cus dated 01.03.2002 (Serial No. 207) - HELD THAT:- From Chapter Note (ij) of Chapter 72, it is seen that only product with solid section are classifiable as semifinished products. The products which are not of solid section cannot be classified as semifinished products. The Revenue is seeking to classify the product as hollow profile. The appellant have argued that the product tubes and pipes and hollow profiles are products made out of the process of extrusion, whereas the product imported by the appellant is a forged product, which has been proof machine. The argument of the appellant is based on the process of manufacture which has no relevance as far as classification under Chapter Heading 7304 is concerned. It is seen that for the purpose of classification in these heading the process of manufacture is not relevant. The appellant has sought classification of the product as ‘other bars and rods’ relying of Chapter Note (m). The product covered are those having uniform solid cross section along their whole length. In the instant case the product does not have solid cross section and therefore, Chapter Note 1(m) has no application - It clearly covers the hollow products and gives dimensional parameters necessary for the product to fall under Chapter Heading 7304. The product imported by the appellant, therefore, automatically gets classified under Chapter Heading 7304. There are no merit in the appeal filed by the appellant and the same is dismissed.
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