TMI Blog1975 (11) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... ". The party have pleaded that their products according to thickness vary between 3/16" to 1 1/2" and are less than 5" in width and such products have been defined as "bars" by the Central Board of Excise and Customs and this classification was adopted by the Central Excise Department in 1963. The party have also filed an extract from the Indian Customs Tariff Guide classifying the different items of steel goods and have contended that their product should be classified as "bars" and not as "flats" and requested for refund of excise duty paid on these products as flats amounting to Rs. 4,13,855.11 Paise. The Asstt. Collector of Central Excise, Ludhiana in his order-in-original C. No. V(26AA)30/5/74/ 2524-25, dated 19-2-1974 observed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing their products in the market as "flats". They consider this statement as wrong and arbitrary and say that what they have been selling is definitely not known in the trade as "flats" but as `'flat bars". There are different types of bars and flat bar is one of these types. They further argued that Govt. of India have already decided that the product of the size manufactured by them should be classified as "bars" on the basis of the Indian Customs Tariff Guide (8th Edition) and Collector of Central Excise, Delhi has also issued trade notice to the effect that for the purpose of classification of the products of these types for Central Excise duty the Customs Tariff Guide has to be followed. When a product has been clearly defined in a Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods as declared and accepted in the commercial parlance. In Central Excise Notification No. 30/66 dated 1-3-66 there is no reference to width and goods with thickness upto 5 mm to 10 mm and above 10 mm are considered as "flats". According to I.S. 1956-62 and Indian Standard Glossary of Terms, a 'bars' is a rolled or forged product of variable length, usually square, a rectangular, hexagonal or circular in cross section and a "flat" is a "bar" of rectangular section with edges of controlled contour, the width being greater than the thickness". Thus the criterion is that the width should be more than the thickness. The Tariff Rulings of 1934 or of 1967 have not dealt with this aspect of the matter as well as the market convention. The party's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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