TMI Blog1987 (3) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... d imported stainless steel flat wire under Bill of Entry No. 437/28-10-1980 valued at Rs. 47185.50 (CIF). The invoice produced for the clearance of the subject consignment showed the description of the goods as prime Hard Drawn stainless steel flat wire with round edge type III Sandvik II R 51 (301) 0.008 + 0.00028" thick, 0.010" + 0.00032" thick 0.006" + 0.0002" thick etc. in 0.187" wide coils. As per Notes 1(o) of Chapter 73 of BTN wire is defined as cold drawn products of solid section of any cross-sectional shape. The letter dated 30-11-1979 of M/s. OAK Industries Inc., Electronic Division, showed the item as cold rolled (rolled in roll). The technical data sheet produced also indicated Sandvik IIR 51 as rolled strips. The adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was without prejudice to the decision that may have been taken on the correct classification of the goods under the Customs Tariff. Being aggrieved from the aforesaid order the appellants had filed a revision application to the Central Government which stands transferred to the Tribunal to be disposed of as an appeal. A notice of hearing was sent to the appellants per registered post. The appellants have intimated that the matter may be decided on merits. In para number 4 of the written arguments the appellants have mentioned that the merits of the matter are discussed in the revision application. 3. Shri J. Gopinath the learned S.D.R. who has appeared on behalf of the respondents has reiterated the facts. He has referred to invoice whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere does not seem to be any justification to say as to why stainless steel circles would not be included in 73.15(2) read with 73.13, clause (n) of Note 1 of Chapter 73. Shri Gopinath states that the classification made by the lower authorities was correct in law and the appeal filed by the appellants needs to be dismissed. 4. We have heard both the sides and have gone through the facts and circumstances of the case. It is an admitted fact that the appellants had imported cold rolled stainless steel strips which have been described in the invoice as stainless steel flat wire of three types. The details of the same are as under :- In inches In mm Width Thickness 1. 0.187" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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