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TMI Blog1995 (3) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... helpful to the appellants. The provisions of notes under Chapter 73, the CTA have got statutory force, since they have been incorporated in the 1st Schedule to the CTA. According to those notes under note 1(c) of Chapter 73 of the Customs Tariff, ferro alloys have been defined as Alloy of Iron, which are not usefully malleable and are commonly used as raw materials in the manufacture of ferrous metals and which contain by weight, separately or together more than 8% of silicon or more than 30% of manganese or more than 30% of chromium or more than 30% of tungsten etc. According to the admission of the appellants themselves, the imported product was having less than 8% of silicon, i.e., it was only 1%, which was used as a binder. In other wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1975 as against Chapter Heading No. 81.01/04(1). The imported goods were described as Low Carbon Ferro Manganese Powder (for the manufacture of Arc Welding Electrodes). The department was of the view that for purpose of classification as Ferro alloys containing manganese under Chapter Heading No. 73.02, the following conditions should be fulfilled in accordance with Chapter note 1(c) of Chapter 73 :- (1) content of manganese must be more than 30% by weight; (2) Iron content must be not less than 8% by weight; (3) there must not be any content of silicon. On examination of the composition record, Silicon was found to be 0.68%. As the Low Carbon Ferro Manganese Powder was found to contain Silicon, therefore the Asstt. Collector held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassified under Heading 73.02 of the Customs Tariff Act, 1975 it was very essential that the imported product should have more than 8% Silicon or 30% manganese; and since the imported product was having only 1% Silicon and more than 30% manganese, it was obviously not liable to be classified as ferro alloy under Heading 73.02 of the Customs Tariff Act, 1975. The ld. Consultant argued that the second part of Chapter note 1(c) applies only in cases of ferro alloys which are other than ferro-silicon, ferro-manganese, ferro-chromium and ferro-tungsten; that the only requirement of ferro-manganese to be classified under Heading 73.02 is that it should contain 30% of manganese irrespective of the presence of elements of silicon, chromium or tungs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely or together : more than 8% of silicon, or more than 30% of manganese, or more than 30% of chromium, or more than 40% of tungsten, or a total of more than 10% of other alloy elements (aluminium, titanium, vanadium, copper, molybdenum, niobium of other elements, subject to a maximum content of 10% in the case of copper), and which contain, by weight not less than 4% in the case of ferro-alloys containing silicon, not less than 8% in the case of ferro-alloys containing manganese but no silicon or not less than 10% in other cases, of the element iron; 6. We find from the above that there are five categories of alloys. In addition to the above five categories, the requirement to be classified under any one of the five categories ..... X X X X Extracts X X X X X X X X Extracts X X X X
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