TMI Blog2021 (4) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ant have argued that the product tubes and pipes and hollow profiles are products made out of the process of extrusion, whereas the product imported by the appellant is a forged product, which has been proof machine. The argument of the appellant is based on the process of manufacture which has no relevance as far as classification under Chapter Heading 7304 is concerned. It is seen that for the purpose of classification in these heading the process of manufacture is not relevant. The appellant has sought classification of the product as other bars and rods relying of Chapter Note (m). The product covered are those having uniform solid cross section along their whole length. In the instant case the product does not have solid cross sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the goods so as to justify classification/notification claimed the appellant vide Letter dated 10.07.2010 also declared full description of the goods and requested to finalize the assessment under Chapter Heading 72249099 as other Alloys Steel Ingot and Other Primary Form, semi-finished product and other Alloys instead of Customs Tariff Heading 72284000 which they had earlier claimed. On examination the goods were found to be Tubes Hollow. The adjudicating authority relying on Chapter Note 1(p) held that the goods cannot be classified under chapter 72 and ordered classification of the said goods under Chapter Tariff Heading 73049000 of Customs Tariff Act,1975 and ordered the appellant to pay duty accordingly. 1.2 The said order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of the Customs Tariff Act to assert that the goods should be classified under Chapter Heading 7224. She particularly relied on Rule 3(a) and 4 of the said Rules. She argued that merely because the forged alloy steel solid bars/rods have a hole does not make the product a hollow profiles. She argued that the Tubes/ Pipes or hollow profile are of extruded products formed using a die of the desired shape. She argued that the present product is not undergone any process of extrusion. She argued that forged alloy steel solid bars/rods might not have a concentric hollow which is an essential character of Tubes/Pipes or hollow profile. She argued that tubular product where inner or outer surface are not of the same form need to be classified as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. These products are not presented in coils. From the above, it is seen that only product with solid section are classifiable as semifinished products. The products which are not of solid section cannot be classified as semifinished products. In view of above, the classification under Chapter Heading 7224 as semifinished produce has to be ruled out as the product imported by the appellant is not having solid section. The alternate classification suggested by Revenue is 73049090. 3.1 It is seen that the said heading covers tubes, pipes and hollow profiles. The Revenue is seeking to classify the product as hollow profile. The appellant have argued that the product tubes and pipes and hollow profiles are pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote (p) of Chapter 72 reads as follows: (p) Hollow drill bars and rods: Hollos bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15mm but does not exceed 52mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 7304. 3.3 It clearly covers the hollow products and gives dimensional parameters necessary for the product to fall under Chapter Heading 7304. The product imported by the appellant, therefore, automatically gets classified under Chapter Heading 7304. 4. The appellant have relied on ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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