9911796707
TMI Blog1989 (12) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... s of all the appeals are similar. Only the facts in the case of M/s. Sanchoti Synthetics Pvt. Ltd. in Appeal No. E/1746/89-B are given below :- 3. The respondents had filed a classification list with effect from 1st August, 1983 indicating therein the description of the goods against Serial No. 1 as Iron Steel product pieces of stainless steel roughly shaped by rolling and steel not elsewhere specified (commonly known as S.S. Patti) cold rolled/hot rolled)". The rate of Central Excise duty leviable was shown at Rs. 330/- per MT and in column No. 9 of the classification list Notification No. 209/83-C.E. dated 1st August, 1983 was mentioned. The Assistant Collector issued a show cause notice to the respondent as to why the classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the respondent was approved under Tariff Item 25(12)(1) of the 1st schedule to the Central Excises Salt Act, 1944. Being aggrieved from the aforesaid order the assessee has filed an appeal before the Collector of Central Excise (Appeals), New Delhi who vide his Order-in-Appeal No. 31 to 70-CE/JPR/87 dated 27th February, 1987 had ordered de novo adjudication to determine whether the goods were strips. The Assistant Collector in de novo adjudication confirmed the earlier view of the Assistant Collector and had held that the product manufactured by the respondent was strips falling under Tariff Item 25 (12)(1) of the first schedule to the Central Excises Salt Act, 1944. Being aggrieved from the aforesaid order the respondent had filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Narayanan, the learned Jt. CDR further states that the steel includes stainless steel. With effect from 17th November, 1986 the Notification No. 450/86-C.E. came into force and patta/patti are exempt after manufactured from duty paid ingots or flats. Shri Narayanan has referred to page 29 of the paper book which deals with the process of manufacture. He has referred to the process of manufacture which has been discussed by the Assistant Collector in his order dated 4th September, 1984 which appears on page 29 of the paper book. He has pleaded that the product comes in rectangular shape. He has referred to the order in original. Shri Narayanan, the learned Jt. CDR in support of his argument has referred to the following judgments :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared on behalf of the respondents has pleaded that the definition built into tariff is binding. Shri Mehta, the learned Advocate has referred to the following judgments :- 1. 1988 (37) E.L.T. 67 (Tribunal Collector of Central Excise v. Narayani Udyog. Para - 6 2. 1989 (39) E.L.T. 175 (S.C.) - Collector of Central Excise v. Calcutta Steel Industries Others. Para - 8 Shri Mehta, the learned Advocate has pleaded that the goods cannot be treated as sheets. Sheets have to be rectangular and the respondents have not stated anywhere that the goods are sheets. Shri Mehta, the learned Advocate has also referred to Central Excise Tariff by Sh. R.K. Jain, 1983-84, Page 601, where the Tariff Advice No. 31/78 dated 15th June, 1978 is printed. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the trade are known as patta/patti and not as strip . In view of the various judicial pronouncements for the period prior to 1st August, 1983 these goods were classified as strip but under Item 26AA(ia). The respondents main argument is that the goods are roughly shaped pieces made by rolling process. The classification of the goods has to be decided within the tariff structure as it existed at the relevant time having regard to the equal specification of the goods. The definition is as under :- Hot or Cold-rolled products, rolled approximately in rectangular cross-section of thickness usually 10 millimeters and below, with mill, rolled, trimmed or sheared edges and supplied in coil or flattened coil (straight length) form but exclud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets and varnished sheets - 1,250/- per MT. Others(iv) - l,350/-perMT 8. A simple reading of sub-item 8 of Tariff Item 25 will show that where the pieces are roughly shaped by rolling of iron and steel, not elsewhere specified. Definition of strip (XIV) and tariff Item 25 is as follows :- Strip means hot or cold-rolled products, rolled approximately in rectangular cross-section of thickness usually 10 millimetres and below with mill, rolled, trimmed or sheared edges and supplied in coil or flattened coil (straight length) form but excludes hoop and skelp". By the above definition among other dimensions the strip should be supplied in coil or flattened coil (straight length) form, but in the case of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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