2008 (7) TMI 726 - AT - Central Excise

Summary

Issues involved: Classification of products manufactured by the respondents under Chapter Heading 7225.00 u/s Chapter Heading No. 8311.00.

Summary:
1. The Revenue appealed against the classification of products by the respondents under Chapter Heading 7225.00, while seeking classification under Chapter Heading No. 8311.00, arguing that the products are not flat rolled products of iron or non-alloyed steel. The respondent's Counsel contended that the products are classified based on specific use with machinery or as general purpose goods under Chapter Headings 72.10, 72.12, 72.25, and 72.26.

2. The ld. Commissioner (Appeals) concluded that the products manufactured by the respondents should be classified under Chapter Heading 72, based on the manufacturing process involving the use of flux on Mild Steel Plates to create wear plates with specific properties. The products are used in various industries and are not intended for soldering, brazing, welding, or deposition, as required under Chapter sub-heading 8311.

3. The HSN explanatory note related to entry 8311 specifies that products coated or cored with flux material for soldering, brazing, welding, or deposition are classified under this heading. The appellant's goods, not suitable for welding, are used to impart hardness to machinery surfaces, making classification under 8311.00 inappropriate.

4. The appellant claimed classification under tariff entry 7210.90, 7212.90, 72.25, 72.26, citing the cladding process involving ferro alloy based flux and welding wire to create wearplates. The process aligns with the explanatory notes of Chapter 72, supporting classification under Chapter Headings 72.10, 72.12, 72.25, and 72.26 for general purpose wear plates.

5. The records show that the respondent cleared consignments based on specific machinery use or general purpose, with the ld. Commissioner (Appeals) providing a detailed and correct order. No contrary evidence was presented, leading to the rejection of the Revenue's appeals.

6. The appeals filed by the Revenue were rejected based on the detailed findings and correct classification of the products by the ld. Commissioner (Appeals).