1987 (6) TMI 290 - AT - Customs

Summary

Issues:
Classification of imported goods under Heading 82.06 CTA vs. Heading 73.33/40 CTA.

Detailed Analysis:

Issue 1: Classification of imported goods
The Appellants imported goods described as "machine knives-semi-finished cold rolled, cold drawn carbon steel strip in carburised form" for the manufacture of blades/knives for leather machinery. They sought classification under Heading 82.06 CTA but were assessed under Heading 73.33/40 CTA. The Appellate Collector rejected the claim for assessment under Heading 73.15(1) CTA and confirmed the assessment by the Asstt. Collector, leading to the present appeal.

Analysis:
The Appellants argued that the imported goods acquired essential characteristics of knives and blades for industrial use, citing detailed operations carried out on the goods. They contended that interpretative Rule 2(a) should be applied for classification under Heading 82.06 CTA. The Ld. J.D.R. opposed this, stating that the goods were merely semi-finished steel strips and did not acquire the characteristics of knives/blades. The Tribunal examined the description in the invoice and bill of entry, concluding that the goods were still in a raw material form and far from being knives or blades for industrial use. The Tribunal dismissed the appeal, stating that the goods did not meet the criteria for classification under Heading 82.06 CTA.

Key Points:
- Dispute over classification under different Customs Tariff Act headings.
- Appellants' argument based on the essential characteristics of the imported goods.
- Opposing view that the goods remained in a raw material form.
- Tribunal's decision based on the description in the invoice and bill of entry.
- Dismissal of the appeal due to lack of evidence supporting classification under Heading 82.06 CTA.

Significant Phrases:
- Interpretative Rule 2(a) application for classification.
- Essential characteristics of industrial knives.
- Description in the invoice and bill of entry.
- Semi-finished steel strips vs. knives/blades.
- Tribunal's dismissal of the appeal.