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TMI Blog2017 (4) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Bars" on 7.7.2014. On 11.7.2014 irrevocable letter of credit was opened, The appellants received subject goods under invoice dtd. 18.9.2014 and Bill of Lading dtd.30.9.2014. CBEC issued circular F. No.450/176/2014-Cus- IV on 7.11.2014 clarifying that the Ministry of Steel has informed that Steel and Steel Products (Quality Control) Order 2012 is strictly based on the relevant Indian Standard though ITC (HS) Code has been provided for reference purposes and this is also clarified in the Explanation to the said Steel and Steel Products (Quality) Control order 2012, that Ministry of Steel has concluded that all products covered by the relevant Indian Standard fall under the said steel products Quality Control Order, 2012 and import of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 cannot have retrospective effect and prior to 7.11.2014 Steel Products Quality Control Order, 2012 applied only to the product specifically referred in column (3) of 2012 and which were only Customs Tariff heading 72131090 and 72142090 and not the product imported by the appellants which falls under customs tariff heading 72283019. The appellants relied upon Hon'ble Madhya Pradesh High Court Judgment in Writ Petition No.637/2015 in the case of Commissioner of Customs (Import-I) Vs Anik Industries Ltd and others. The Hon'ble High court after referring the explanation to the amended schedule held that the explanation cannot be read to mean Steel Quality Control Order shall be applicable to goods for which no ITC (HS) Code have been notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... steel and steel quality control order which put restriction regarding BIS registration. Further, both lower authorities have relied upon circular dt 7.11.2014 to order confiscation therefore the real issue involved is whether it prior to amendment on 4.12.2014 of steel and steel products (Quality Control Order) and CBEC Circular dtd.7.11.2014, when sales contract, invoices and B/L dates are prior to such amendment the provisions of steel and steel quality control order dated 4.12.2014 would apply. 7. I have considered the arguments of both sides and gone through the records and cited judgments I observe that Central Govt. issued Steel and Steel Products (Quality Control) Second Order, 2012 and same was brought into effect from 12th Septem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TH 7228 was not mentioned in the said order of 2012. The said circular emphasized that items imported and covered by description of the product of Indian Standard required BIS certification. The Ministry of Steel vide its order No. SO 3065(E) dtd. 4th December 2014 made applicable BIS registration to all the products described in relevant IS Standard numbers. Thus, it is only with effect from 4th December 2014, the product imported by the appellants came under restriction requiring BIS certification. I find that it is not in dispute that the goods namely Prime Newly Produced Steel Deformed Bar covered under Customs Tariff Heading 72283019 covered under the subject two Bills of Entry both dtd. 12.12.2014 were supplied under commercial invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned in the order have been allowed clearance at various ports all over India. A reference was made also to the Hon'ble Bombay High Court Judgement in the case of Global Tradex Ltd. Vs. UOI., the Hon'ble Division Bench held that as per the Customs Tariff Act, the non alloy steel is covered by heading 7206 to 7217, whereas alloy steel is covered by heading 7224 to 7229 and Hon'ble High Court held that it is clear that it only deals with high steel deformed bars and wires and not deformed steel bars of alloy steel. In Para 6, a reference is also made to the explanation added on 31.3.2014. in Para 7 the Ld. Counsel's argument was noted that deformed steel bars are to included with the relevant control order then it had to be done by amend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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