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TMI Blog1995 (3) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ich cannot be classified under Heading No. 7211.59. The ratio of CEGAT decision cited supra cannot be made applicable in the instant appeal as the said decision categorically refers to Iron and Steel products not having rectangular cross-section and width of uneven thickness and width less than 600 m.m. Their submissions in the written brief dated 12-10-1992 filed before the adjudicating authority that the word `FLAT prefixed to ROLLED PRODUCTS had been erroneously typed instead of words `ROLLED PRODUCTS OTHER BARS ROD OF UNEVEN THICKNESS AND WIDTH is quite unbelievable and same appear to have been argued to maneuver their contention. The finding of the adjudicating authority are based solely upon the expert opinion of the Moti Lal Nehru Regional Engineering College, Allahabad in respect of samples reading as of the product drawn as under :- According to 1.5 code No. SP 6(1)-1964, this dimension lies in the range of Iron Strip. It is further observed that the appellants have never claimed classification of the said products under Heading No. 7214.90 as Bars and Rods in earlier classification lists for which show cause notice has been issued. This indicated that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with 10% ad valorem under Notification No. 34/92, dated 1-3-1992. Accordingly, a show cause notice was issued to the appellants asking them to explain as to why their Flat Rolled Products of Iron or Non-Alloy Steel of thickness of less than 5 mm and of width less than 600 mm should not be classified under sub-heading 7211.59 instead of sub-heading 7214.90 as claimed by them. The appellants in their reply to the show cause notice submitted that there was no mention of Strips in the classification list filed by them; that they had no idea as to whether and when the physical inspection of the goods was conducted; that similar goods as are manufactured by them were being classified under Chapter Heading 7214.90 in other Collectorates and in support of their contentions the appellants submitted photocopies of GP1s issued by the manufacturers of Chandigarh Collectorate. The appellants during the course of personal hearing also submitted that the word `FLAT against Rolled Products has been erroneously typed instead of Rolled Products other Bars and Rods of Uneven Thickness or Width. It was reiterated by the appellants that their product cannot be classified as Strips under Heading 7211. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re were a number of decisions of the Tribunal and the Hon ble High Courts of Bombay and Calcutta in accordance to which the product manufactured by them was classifiable as `Other Bar . Explaining the points further, the ld. Consultant submitted that the Flat is always of thickness more than 3 mm and therefore, the product of the noticee cannot be taken as a Flat; that the Strip is always in coil and have Sheared Rolled or Slitted edges; that the product of the appellants does not have the said specifications and, therefore cannot be taken as Strip; that the Central Board of Excise and Customs had already issued instructions for clearance of the product in question as other Bars under Chapter Heading 7214.90; that according to the definition of Flat Rolled Product it must have rectangular cross-section; that the product of the appellants is of uneven thickness and, therefore cannot have a rectangular cross-section; that to become a Strip it is essential to have Rolled, Sheared or Slitted edges; that the product manufactured by the appellants had neither rolled nor slitted or sheared edges; that the product was the product of a Merchant Mill and not of a Strip Mill. In support of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged, hot rolled, hot drawn or hot extruded but including those twisted after rolling. :7214.10 Forged :7214.20 of Free cutting steel :7214.90 Other 72.11: Flat rolled products of Iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated. :7211.51 Cold rolled (cold reduced) :7211.52 Hot rolled, exceeding 5 mm in thickness :7211.59 Other" 7. The claim of the appellants for assessment of the goods under Chapter Heading 7214.90 is based on the plea that the appellants had a Small Scale Merchant/Rolling Mill which was incapable of manufacturing Strips; that for being classified as Strips, the products must have a solid rectangular cross-section and the edges should be rolled and sheared. Chapter Note of 1(k) of Chapter 72 reads :- 1(k). Flat-Rolled Products Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ii) above in the form of : ......... coils of successively superimposed layers, or ......... straight lengths, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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