9911796707
TMI Blog1997 (11) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... less than 150 mm', manufactured by them and in which they had filed revised classification lists effective from 20-5-1988 classification under sub-heading 7214.90 as `other bars and rods' and full exemption under Notification No. 202/88, dated 20-5-1988. However, the Assistant Collector by Order-in-Original has rejected their claim and has classified the goods in question under sub-heading 7211.11 of the Tariff as 'flats', attracting duty at Rs. 385/- per MT plus SED. He has also confirmed the demands for duty according to various periods indicated in the show cause notice. It was contended before the Collector by the appellants that the goods cannot be considered as 'flats' as the same were not so understood in common trade parlance and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of thickness exceeding 5 mm of which width does not exceed 150 mm are classifiable only under sub-heading 7414.90 as `other Bars & Rods'. They points out that Chapter Note (k) which defines flat rolled products includes only those rolled products of which thickness should be less than 4.75 mm are of a width measuring at least ten times the thickness. OR of thickness of 4.75 mm or more are of a width which exceeds 150 mm & measures at least twice the thickness. It is stated that the product of the appellant is of thickness exceeding 5 mm & width not exceeding 150 mm and as such the goods are not covered by Note (k) of the Tariff of Chapter 72. It is stated that the products which are not covered by definition (ij), (k) or (I) are covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, the Tribunal in Para 10 appearing at 107 of the judgment has listed this type of products in Column 1. The present type of goods come within Sl. No. 4 of the Table which gives description 'flat products of thickness above 5 mm width less than 600 mm'. The Assistant Collector had classified as 'flat rolled products' under sub-heading 7211.11 as `flat' as against claiming under sub-heading 7214.90 as 'other bars and rods of non-alloy steel'. But the Tribunal after noting all the submissions has given finding which appears at page 108 of the report as follows :- "She has contended that the Tariff with effect from 1-3-1988 defines 'Flat Rolled Products' under Chapter Note l(k) of Chapter 72 and such Flat-rolled Products are to be classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, Hot-rolled in irregularly wound coils, other bars and rods, angles, shapes, section and wire). Flat rolled products defined in Note 1(k) and the Central Excise Tariff is a verbatim reproduction. These definitions have already been taken note of in Para 4. The criteria among other specifications is that the cross-section is to be rectangular, the bars have cross-section of circles, ovals also rectangular, etc., the other Bars and rods are residuary items. It is the contention of the Appellants that their products are re-rolled in Section/Bar Mills and such mills can neither produce a product of rectangular cross- section nor do they have any arrangement for re-rolling, slitting or trimming edges. Their product has uneven thickness of un ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
