2004 (7) TMI 575 - AT - Central Excise

Summary

Issues: Classification of iron and steel products manufactured by M/s. Venkateshwar Ispat (P) Ltd.

Analysis:
The appeal was filed by the Revenue against Order-in-Appeal No. 355/93, dated 7-5-93, concerning the classification of products manufactured by M/s. Venkateshwar Ispat (P) Ltd. The respondents claimed classification of their products under sub-heading No. 7214.90 of the Schedule to the Central Excise Tariff Act, while the Assistant Collector classified the products differently under sub-heading No. 7211.59. The Commissioner (Appeals) set aside the Assistant Collector's classification, referring to previous Tribunal orders. The Senior Departmental Representative argued that the products had a rectangular cross-section and should be classified under sub-heading 7211.59. He cited relevant case law to support this argument, emphasizing the physical characteristics of the products. The Department's appeal was dismissed by the Supreme Court in a previous case.

On the other hand, the respondents contended that their products were rerolled iron and steel items with uneven thickness and width, not fitting the classification under sub-heading 7211.59. They relied on a Certificate of Analysis and the Tribunal's decision in the Calcutta Steel Industries case to support their classification under sub-heading 7214.90. They argued that the products did not have a rectangular cross-section and should not be classified as strips.

After considering both parties' submissions, the Tribunal found that the respondents' products were correctly classified under sub-heading 7214.90 as other bars and rods of non-alloy steel. The Assistant Collector's decision to change the classification was based on a dismissed appeal and lacked proper evidence to support the claim of rectangular cross-section. The Tribunal rejected the Revenue's appeal, emphasizing that the products had uneven thickness and width, as supported by the Certificate of Analysis. The Tribunal concluded that the products did not have a rectangular cross-section and upheld the classification under sub-heading 7214.90. The appeal filed by the Revenue was therefore rejected.