9911796707
TMI Blog1998 (8) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... erent diameter involved in the present case. Along with the invoices, the appellants have produced some record i.e., test reports of the product indicating the composition of the imported goods. In the two said test reports, the goods had been described as bars annealed, peeled. In the one test report, these have been described as in forged, annealed and premachined condition. 2. Lower authorities have classified the aforesaid product under tariff sub-heading 7228.40, description of which reads as "other bars and rods, not further worked than forged". Tariff heading 7228.60 under which the appellants claim the classification reads as "other bars and rods". 3. Hence this appeal before the Tribunal. Ld. Advocate Shri T. Vishwanath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are classified. They include : (a) Annealing, tempering, case-hardening, nitriding and similar heat treatments to improve the properties of the metal. (b) Descaling, pickling, scraping and other processes to remove the oxide scale and crust formed during the heating of the metal. (c) Rough coating intended solely to protect products from rust or other oxidation, to prevent slipping during transport and to facilitate handling e.g., paints containing an active anti-rust pigment (red lead, zinc powder, zinc oxide, zinc chromate, iron oxide, iron minium, jewellers' rouge), and non-pigmented coatings with a basis of oil, grease, wax, paraffin wax, graphite, tar or bitumen. (d) Surface finishing treatment, including : (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ription is the same as in the invoice. He has further pointed out that as admitted by the ld. Advocate that this question of fact that the bars imported were peeled as referred to in the accompanying test reports were not brought to the notice of the lower authorities and it is for this reason that the lower authorities had no occasion to comment upon the aspect whether the goods were peeled and whether that would change the classification. Ld. JDR submits that this plea of fact that on the basis of the test report, though accompanying the invoice, cannot be taken at this stage because the lower authority have no occasion to examine this plea. He further submits that annealing is a process which is only a surface treatment, as per Explanato ..... X X X X Extracts X X X X X X X X Extracts X X X X
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