1987 (6) TMI 328

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..... t an error in the Tribunal s order. At paragraph 6, the order reads that hollow rods and hollow bars were unknown in metallurgy though hollow sections were well known. To contradict this, he referred to Chapter 74 of the Harmonised Systems Customs Tariff in which hollow bars of copper are specifically entered in entry 74.07/08. He also referred to the Indian Standard Glossary of Terms for copper and copper alloys PART I - Cast Form and Wrought Form Main Types (second revision) - IS; 3288 (Part I) -1981. This standard defines hollow rod at 3.11 as a round hollow product, the cross-section of which completely encloses a void or voids also known as hollow bar in which the wall thickness is usually greater in proportion to the bore. The Briti .....

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..... ts a hot finished or a cold finished product, if impact tests are required etc. 4. However, in paragraph 5 we read of specifications for the process of the manufacture of the product in which it is stated in the last sentence : the terms hot finished and cold finished apply to the condition of the tube before it is heat treated in accordance with clause 7." We shall see in succeeding paragraphs the significance of the use of the word tube in this sentence. 5. These hollow steel bars, according to paragraph 1 of the British Standard, are used in manufacture of tubular or annular machine parts. 6. It is very significant that the CCCN does not treat hollow copper bars or rods as bars/rods. They are placed in 74.07 with tubes and p .....

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..... ng 74.07 of the Harmonised System, for example, lists coppers, bars, rods and profiles (note: not including profiles). This heading also covers hollow profiles, but as the chapter notes require, a porfile must not conform to the definitions of a bar, a rod, a wire, and so on. 10. Meaningfully, the Central Excise Harmonised Tariff carries a definition of Hollow Section , different from bars, rods, and tubes/profiles, and allots it to a heading separate from bars/rods. 11. It is claimed that these products are known commercially as hollow bars/rods; but the problem before us is the assessment of hollow rods of copper. The department assessed the rods under item 68, while the factory want their assessment under item 26-A. Item 26-A would .....

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