Classification of flats in view of revised definition in CET w.e.f. 1-3-1989 - Central Excise - 20/89

Classification of flats in view of revised definition in CET w.e.f. 1-3-1989 Circular No. 20/89 Dated 26-5-1989 [From F. No. 139/67/88-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of flats in view of revised definition in CET w.e.f. 1-3-1989 . Doubts have been expressed whether flat rolled products which were classified prior to 1-3-1988 as 'flats' but which do not conform entirely to the dimensions specified in note 1(k) to chapter 72 would still be classified as 'flats' under sub-heading 7211.11 on the ground that :- (a) The product is of a solid rectangular cross-section. (b) It is flat rolled at two sides. (c) It exceeds 5 mm in thickness. (d) It is commercially known as flats. (e) Prior to Budget, 1988 it was cleared by the said manufacturer as flats. (f) It is marketed as flats. The matter has been examined. In view of note 1(k) to chaper 72, the classification of such products as flat rolled products would not be in order. The classification of these product should be determined according to these characteristics and dimension and in accordance with the meaning assigned to various expressions in the relevant chapter notes. Field formations may be informed accordingly.