2001 (5) TMI 117 - AT - Central Excise

Summary

Issues:
1. Eligibility of Bimetalic Strips manufactured by sintering process under sub-heading No. 7212.90 for benefit of Notification No. 232/88-C.E.

Analysis:
The appeal filed by the Revenue concerns the eligibility of Bimetalic Strips manufactured by sintering process under sub-heading No. 7212.90 for the benefit of Notification No. 232/88-C.E. The Asstt. Collector of Central Excise considered the process of sintering as a coating process, making the assessee eligible for the benefit. The Collector of Central Excise (Appeals) upheld this view. However, the Revenue argued that the sintering process should not be considered as coating. The respondents subjected cold rolled steel strips to sintering with copper alloy powder to produce bimetallic steel backed copper alloy strips. The key question was whether these strips could be classified as copper coated steel strips under the notification.

The process described by the assessee involved laying out cold rolled steel strips, spreading copper alloy powder, and subjecting them to sintering in an Electric Roller Hearth Furnace. The resulting strip was a bimetallic steel backed copper alloy strip, which underwent subsequent operations for final production. The process of sintering, a part of powder metallurgy, was crucial in this manufacturing process. Powder metallurgy involves shaping metallic powders through techniques like cold pressing and sintering. Sintering bonds powder particles into a coherent mass at controlled temperatures, essential for achieving final cohesion. The technique has various applications, including the production of high-melting-point metals, hard-metal cutting tools, porous bronze bearings, and electrical contact materials.

In conclusion, the Tribunal considered whether the bimetallic strips manufactured through the sintering process could be classified as copper coated steel strips under the relevant notification. The detailed analysis of the sintering process and its significance in powder metallurgy was essential in determining the eligibility of the respondents for the benefit of the notification. The judgment provided clarity on the classification of the manufactured strips based on the manufacturing process and the characteristics of the final product, emphasizing the importance of understanding the technical aspects of the production process in excise classification disputes.