9911796707
TMI Blog1996 (4) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... hough Assistant Collector has confirmed the demand for 6 months only even this demand cannot be sustained for the reasons that since this demand alleging suppression was issued by Assistant Collector and not Collector, the entire order is vitiated. Subsequently, however, the Ld. Consultant fairly conceded that in view of the Apex Court judgment in the case of Safari Industries reported in 1993 (64) E.L.T. 197 he does not press this plea. 4. Arguing on the merits of the case he submits that authorities below have held the goods as classifiable under Heading 4016 as against 4008 as claimed by them. Before elaborating further in regard to the applicability of Heading 4008 he submits that he would first like to exclude Tariff [Heading] 4016 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08, at this stage, however, the Ld. Consultant fairly concedes that in deciding classification of such products as between the two competing entries, 4008 and 4016, problem has basically crept in because of introduction of the `heading articles of materials of Heading 40.08" immediately under the Heading 4016 and above sub-heading 4016.11. In Customs Tariff for instance such a heading above the sub-heading has not been adopted. Even in HSN such a heading is missing. He, therefore, submits that even while Heading 4008 could be excluded, Heading 4016 also cannot be included to cover these items. At one stage the Ld. Consultant pressed his claim for classification of the impugned goods under Chapter 87 as parts of the tanks. Subsequently how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Profile shape. In Chapter Note 9 Profile Shapes apply only to such products whether or not cut to length but not otherwise worked. Collector (Appeals) has relied on HSN Notes to rule out these items being in the nature of profile shape. We find that Assistant Collector while deciding this issue has not at all referred to the process of manufacture. While Collector (Appeals) has briefly referred to process he has also not gone into details as to whether or not after giving provisional shape to the items any finishing touches have been given to it to indicate whether or not it has been further worked. In order, therefore, to consider which of the competing entry would be more appropriate it would be necessary to know various stages of man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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