Iron and Steel - Classification of flat rolled products - Clarification regarding - Central Excise - 44/90

Iron and Steel - Classification of flat rolled products - Clarification regarding Circular No. 44/90 Dated 1-11-1990 [From F. No. 172/94/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Iron and Steel - Classification of flat rolled products - Clarification regarding. Reference Board's Circular No. 20/89 dated the 26th May, 1989 on the above subject clarifying that flat rolled products which do not conform entirely to the dimensions specified in Note 1(k) to Chapter 72 would not be classifiable as flats under sub-heading 7211.11, and to say that suggestions have continued to be expressed regarding the correct classification of such products as 'flats' under Heading 7211. 2. The matter was discussed in the North Zone Tariff-cum-General Conference held at Jaipur on 20th and 21st February, 1990. The Conference, recommended classification under Heading 7208 or 7209 or 7210 or 7211 or 7212 as the case may be, in view of the following part of Note 1(k) to Chapter 72 - "Flat rolled products of a shape other than rectangular or square, of any size are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings." 3. Since the provision in Note 1(k) to Chapter 72 for classification as products of width 600 mm or more applied to "flat rolled products" of a shape (i.e. not cross section) other than rectangular or square, this stipulation would be attracted only if the products was covered by the definition of flat rolled products. The matter was therefore again taken up for discussion in the 2nd North Zone Tariff-cum-General Conference held at Manali on 7th and 8th June, 1990 where it was decided that further action should be taken after seeing samples of various products and on the spot study of the problem. The study was undertaken at Kanpur by Member (Central Excise) and it was decided that dimensional requirements provided in Note 1(k) to Chapter 72 should be followed in deciding the classification of rolled products and it would be immaterial as to how they are known in the trade parlance. The earlier instructions should therefore be reiterated. 4. Accordingly, it is clarified that - (a) That classification of products should be determined according to their characteristics and dimensions in accordance with the meaning assigned to various expressions in the relevant chapter notes. (b) The provision in Note 1(k) to Chapter 72 for classification as products of width 600 mm or more applied to such flat rolled products conforming to specification laid down in Note 1(k) to Chapter 72 as are of a shape other than rectangular or square. (c) If a product is not covered by the definition of flat rolled products the stipulation in Note 1(k) to Chapter 72 would not be attracted. These products would be more appropriately classified in terms of Note 1 (m) to Chapter 72 as other bars or rods under Heading 7214 or 7215 as the case may be. 5. Field formations and trade may be informed suitably. 6. Pending assessments may be finalised accordingly.