Classification of hot rolled products of iron or steel having less than 3 mm thickness and less than 75 mm width prior to 1-8-1983 - Central Excise - 1/89

Classification of hot rolled products of iron or steel having less than 3 mm thickness and less than 75 mm width prior to 1-8-1983 Circular No. 1/89 Dated 6-1-1989 [From F. No. 139/39/88-CX.4 ] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of hot rolled products of iron or steel having less than 3 mm thickness and less than 75 mm width prior to 1-8-1983. Reference to the classification of hot rolled products of iron or steel having less than 3 mm thickness and less than 75 mm width prior to 1-8-1983. A dispute had arisen as to whether they are to be treated as forged, rolled etc. products of iron and steel under T.I. 26AA(ia) or as hoops, under T.I. 26AA(ii). As there was no definition of hoops in the tariff during the period prior to 1-8-1983, by way of executive instructions it was held to be classifiable as hoops under T.I. 26AA(ii). However, CEGAT, New Delhi in the case of M/s. Calcutta Steel Industries, Gobindgarh v. Collector of Central Excise Chandigarh (E/A No. 1546/85) has held that the goods in question could not be treated as hoops but should be treated as all other rolled forged or extruded shapes and sections, not otherwise specified under T.I. 26AA(ia) of the old CET. 'The Deptt. had filed an SLP in the Hon'ble Supreme Court, but the same was dismissed by the Hon'ble Supreme Court. The Board has accepted the decision of the Hon'ble Supreme Court. You are therefore requested to settle all pending cases of assessment in the light of the above said CEGAT's order.