TMI Blog2014 (2) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... he customs Tariff Act. There is no mention in the chapter notes to Chapter 72 that for interpreting the classification of steels specified in the customs Tariff, BIS standards should be followed. Taking of the lowest value of a range, with respect to test reports will arise only when several samples of a uniform lot give different test reports, as was the case where test reports were given by the National Metallurgical Laboratory, Madras Centre. In all those appeals where samples of TMT bar tested showed uniform dimensions and it was opined that lowest of the test reports was taken to hold the steels in those cases to be ‘non-alloy steel’. In the case of the appellant there is no point of taking lowest of the range of any values. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. During the course of the hearing and the written submissions, following arguments were made. i) That the goods imported by the appellant are un-alloyed or non alloy steel as per Indian Standard classification of steels (IS 7598:1990) as all the elements involved are less than the limits specified in IS 7598:1990 and also argued that where elements are defined by a range or by a minimum value the minimum value of that range or the minimum specified shall determine the class of steel. ii) That TMT bars of 16 mm contain silicon and vanadium less than the limits prescribed in chapter note 1(f) of chapter 72 of the Custom Tariff Act and this category of TMT bars will be eligible to exemption under Sr No 190 C of the Table under Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v) That for TMT bars of 16mm, 20mm, 25mm and 32mm only one value has been shown and the same cannot be considered as a range of values for one class of TMT bars. vi) That in the test report of National Metallurgical Laboratory, relied upon by the appellant, there were varying results for the same diameter of rods when five samples were tested and five values were available for same consignment. 4. Heard both sides, perused the case records and the written submissions made filed by the either parties. Main issue required to be decided in these proceedings is as to what should be correct classification of the goods imported by the appellant. According to the Revenue percentage weight of the elements present in the imported goods is more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.03% or more of tungsten (wolfram) 0.1% or more of vanadium 0.05% or more of zirconium 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately. 4.1 As per the above parameters any steel, having %age weight of any element (except sulphur , phosphorous, carbon and nitrogen) more than the limits specified in this chapter note, will be classified as other alloy steel . As per the test got done by the Revenue the %age of Vanadium in the imported steel is 0.1% or more which is covered by the parameters specified in Chapter Note 1(f) of chapter 72 of the customs Tariff Act. There is no mention in the chapter notes to Chapter 72 that for interpreting the classification of stee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es [2003(160)ELT 1150 (Tri.Del.)] relied upon by the Adjudicating Authority to deny the benefit of an exemption, pertain to a situation when two rates of the duty are applicable to a commodity and the ratio of that judgment is not applicable to the present facts as Nott. No. 21/2002 cus exempts both the basic customs duty and CVD under different serial numbers of an exemption notification and the CVD rate applicable to the goods imported by the appellant will be as per Sr No. 202A of Nott. No. 21/2002-cus dated 1/3/2002. 6. So far as the issues outlined at para 2(iv) an (v) above are concerned it is observed that the same were not raised by the appellant before the lower authorities and have also not been raised in the grounds of appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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