2017 (7) TMI 790
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....under sub-heading no. 7216.20 and paying duty thereon. Vide Notification No.16/2004-CE dated 28.02.2004, the rate of duty of all goods of chapter 72 was reduced to 8% which was subsequently increased to 12% w.e.f. 09.07.2004 but the goods classifying under chapter 7309.90 were liable to pay duty @ 16%. In consequent to that as the appellant were clearing their goods under chapter heading 7216.20 and paying duty thereon, the investigation was conducted at the end of the appellant and the process of manufacturing was recorded as under: 2. The Noticee was asked to submit the manufacturing process of the finished goods manufactured by them. The manufacturing process submitted by the notice is as under: Flat/Bars used as raw material is cold....
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....d have decided the issue that the product in question under chapter Heading 7216.20 of the Tariff Act, therefore, the issue is no more res-Integra. Accordingly, the impugned order is to be set aside. 5. On the other hand, the Ld. AR supported the impugned order. 6. Heard both sides and considered the submissions. 7. Considering the fact that the show cause notice number C. No. V (15) SCN/ 36/ 05/ 204 dated 23.03.2005 was issued to M/s Nav Durga Steel Products. The manufacturing process in the said show cause notice is explained as under: The Noticee was asked to submit the manufacturing process of the finished goods manufactured by them. The manufacturing process submitted by the notice is as under: Flat/Bars used as raw material is co....
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....es and sections, tubes and the like, prepared for use in structurals of iron and steel. HSN explanatory notes under heading 7216 at page 1001 also state that heading 7216 does not cover articles prepared for use in structurals. Consequently cold roll formed shapes and sections prepared for use in structurals would be appropriately classified under sub-heading 7308.90. In view of the above, it is clarified that w.e.f 1-3-1988 cold roll formed sections, prepared for use in structural s, will be classifiable under sub-heading 7308.90." 6. It is evident that Board has only clarified that 7308 explicitly covers plates, rods, angles, shapes and sections, tubes and the like, prepared for use in structurals of iron and steel. As stated earlier,....