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Issues: Classification of imported item as Moulds under CSH 8480.60 vs. Flat Hot Rolled Steel Sheets under CSH 7208.90
The judgment involves a dispute regarding the classification of an imported item as Moulds under CSH 8480.60 or as Flat Hot Rolled Steel Sheets under CSH 7208.90. The appellants argued that the imported item is a Mould used in the manufacturing process of asbestos cement sheets. They contended that the steel plates act as moulds to hold and retain the wet asbestos cement sheets in the desired shape until they become marketable after drying and curing. The appellants relied on the Explanatory Notes to CH 84.80, specifically mentioning "Moulds for moulding concrete, cement or asbestos-cement goods." They also cited a previous Tribunal judgment and an Apex Court decision supporting the classification of similar items as Moulds. The Tribunal, after a detailed consideration, accepted the appellant's plea and classified the imported item as Moulds under CSH 8480.60. The classification adopted by the authorities under CSH 7208.90 was set aside, and the appeals were allowed with consequential relief, if any. In this case, the main issue was the classification of the imported item as either Moulds under CSH 8480.60 or as Flat Hot Rolled Steel Sheets under CSH 7208.90. The appellants argued that the imported item, steel plates, functioned as moulds in the manufacturing process of asbestos cement sheets. They explained that the steel plates held and retained the wet asbestos cement sheets in the desired shape until they became marketable after drying and curing. The appellants relied on the Explanatory Notes to CH 84.80, which specifically mentioned "Moulds for moulding concrete, cement or asbestos-cement goods." They presented a detailed explanation of how the steel plates played a crucial role in the manufacturing process, supporting their argument for classification as Moulds. The Tribunal examined the contentions of both parties and reviewed the photographs and other materials presented by the appellants. The Tribunal found merit in the appellant's argument that the imported item should be classified as Moulds under CSH 8480.60. It was established that the steel plates acted as moulds to shape and retain the wet asbestos cement sheets during the manufacturing process. The Tribunal referenced the Explanatory Notes to CH 84.80, which included specific mention of moulds for asbestos-cement goods, supporting the classification of the imported item as Moulds. Furthermore, the Tribunal referred to a previous judgment involving a similar issue where Hot Rolled Steel Sheets used as templates in the manufacture of cements were classified under a different category. The Tribunal noted that this judgment had been approved by the Apex Court, providing additional support for the appellant's argument. Based on the evidence, legal references, and precedents cited, the Tribunal accepted the appellant's contention and classified the imported item as Moulds under CSH 8480.60. Consequently, the classification adopted by the authorities under CSH 7208.90 was overturned, and the appeals were allowed with any necessary consequential relief.
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