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TMI Blog2009 (4) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in manufacture of various excisable goods falling under Chapter 72 of Central Excise Tariff Act. The dispute involved in the present appeal relates to the classification of hot rolled stainless steel Patta/Patti 600 mm width or more. The Commissioner vide his impugned order classified the same under Heading 7219.10 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Not further worked than hot-rolled, whether or not in coils 16% 72.20 - Not further worked than cold-rolled (cold-reduced) 16% 72.30 - Pattis/Pattas when subjected to any process other than cold rolling Nil 72.90 - Other 16% 4. The Commissioner held that heading 7219.10 is appropriate inasmuch as Patta/Patti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process of annealing, tempering etc. on the said flat rolled product, they cannot be held to be classifiable under heading 7219.30. 5. On the other hand, the appellant's contention is that the Commissioner had mis-read the entry 7219.30, which specifically described the product as Patta/Patti. The Commissioner has not doubted that the product in question is nothing but Patta/Patti, in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entire said sub-heading show that the Patta/Patti when subjected to any process other than cold rolling would continue to fall under said sub-heading. It is not that the processes undertaken on the Patta/Patti, would bring them under the said heading. 7. As per General Note (IV)(B) of Chapter 72 as appearing at Page 981 of Explanatory Notes to HSN, the finished goods may be subjected to fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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