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TMI Blog1990 (10) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... 84 dated 31-01-85. (iii) Appeal No. C/1292/85-B2 : Against Order No. S/49-166/85C1 dated 30-04-1985. Along with the three main appeals, Supplementary Appeals No. C/A.No. 2658/90-B2, C/2663/90-B2, C/2664/90-B2, and C/2665/90-B2 along with COD Nos. 256 to 259/90-B2 have been filed. Since the main appeals have been filed within time, the appellants have requested for the condonation of delay in the late filing of the Supplementary Appeals.The delay in filing the Supplementary Appeals is, therefore, condoned. The issues being similar in all three appeals and the Respondents being common, the appeals are taken up for decision and a common order is passed. 2. The issue involved is the classification of HSK-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence classifiable under Heading 73.15 (1) C.T.A. The department has pointed out that wire contained 20.03% Chromium and is covered by the definition of stainless steel in the ISI as well as Para 242 (2) (v) of the ITC policy book 1983-84. Further, they have indicated in their grounds of appeal that having 12 to 14% or more chromium and 3.5 to 4.5% of aluminium is often used as electrical resistance alloy and has been accepted by American Iron and Steel Institute as stainless steel and is given trade number 406. Thus addition of aluminium alone cannot be a criterion to decide whether it is stainless steel or not, when the universal definition does not exclude any alloying element and merely pres.c.ribes the minimum chromium content. They hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his latter is the element which confers upon the steel its property of resisting attack by the atmosphere or by a number of chemical reagents. The effect is attributed to the ability of chromium to form a thin, but very tenacious, film of oxide at the surface of the alloy which resists attack by most oxidising agents. The resistance to corrosive attack . enhanced if nickel be added, and is further improved by small additions of molybdenum and copper. There are three main classes of stainless steels." and therefore stressed that alloy steel containing more than 12% chromium should come within the purview of stainless steel and the subject goods having chromium content of 20.03% should be of stainless steel falling under Heading 73.15 (2). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alloy steel and high carbon steel in the forms mentioned in Heading Nos. 73.06/07 to 73.14: (1) Not elsewhere specified (2) Coils for re-rolling, bars (including bright bars), rods, wire rods, wire, circles, angles, shapes and section strips, sheets and. plates, of slainles steel". Alloy steel and high carbon steel have been defined in the Chapter notes to Chapter 73 - 1(d) as under :- alloy steel (Heading No. 73.15): Steel containing, by weight, one or more element in the following proportions : more than 2 per cent of manganese and silicon, taken together, or - 2.00 per cent or more of manganese, or 2.00 per cent or more of silicon, or 0.50 per cent or more of nickel or 0.50 per cent or more of chromium, or 0.10 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It is the contention of the appellant in their grounds of appeal that alloy having 12 to 14% or more chromium and 3.5% to 4.5% aluminium is often used as electric resistance alloy and has been accepted by Aluminium Iron and Steel Institute as stainless steel and is given trade-mark 406. Therefore, now comes the question whether we are dealing with a plain wire of stainless steel or an electric resistance wire which is the product imported. The literature produced by the Respondent states that it is HSK Electric Resistance Wire, for which the metal which gives its essential character should be the main consideration. The appellant has also referred to the American Iron Steel Institute s specification with trade number 406 which has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntent and nickel content and not the chromium content. Therefore, adopting the Rule 3(b) of the interpretative rules, the classification under Chapter heading 73.15(1) is more appropriate. In a similar situation this Tribunal has decided a case in respect of Polyester Film insulating material reported in 1989 (43) E.L.T. 788 (Tribunal) - Crompton Greaves Ltd. v. Collector of Customs where it was held that :- Polyester Film insulating material - Plastic coating on paper possesses the essential quality of insulation although present in negligible amount - Classiflable under Heading 39.01/06 of Customs Tariff Act, 1975 - Rule 3(b) of Rules of Interpretation - The appellant had imported paper and it contains 10 mil of paper and 1 mil of plas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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