9911796707
TMI Blog1997 (8) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... under Heading 73.33/40 of CTA, 1975 while the appellants claimed the reassessment under Heading 73.15 (1) of CTA, 1975 as Alloy steel and high carbon steel in the forms mentioned under Heading 73.06/07 to 73.14 of CTA, 1975. In order to classify the goods under the heading claimed by the importer, it has to be shown that the goods were manufactured from the alloy steel and high carbon steel and that they must be in the forms mentioned in Heading 73.06/07 to 73.14 of CTA. In this regard it was contended by the importer that the goods are forged rings (Rough) for bearing races and they have not become complete articles of iron and steel. In this regard he submitted that the importer has to carry out several operations like (a) Turning (b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also not relied [on] the judgment of the Tribunal in their own case referred to some goods and that of the judgment of Hon ble Bombay High Court rendered in the case of 1988 (36) E.L.T. 243. It is submitted that the Collector has not properly appreciated the test reports and has not looked into the invoice properly. It is stated that there is no discrepancy as regards the description of the goods, test results as well as the invoice and the Bill of Entry. The invoice refers to 32213 IR and OR which is the number of inner and outer race. It was not found necessary to give the Heat No. Charge No. which represents the production details what was required to be given in the specification of the goods pertaining to inner race and outer race ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... phur. He also pointed out that the test certificate has been rightly rejected by the lower authorities. He submits that the goods have left the custom charge and therefore, they cannot be subjected to test for verifying the details of the composition of the items and hence their claim for reassessment cannot be accepted in the light of the judgment of the Hon ble Supreme Court rendered in the case of All India Glass Manufacturer s Federation v. Collector of Customs as reported in 1991 (55) E.L.T. 5 (S.C.). 4. We have carefully considered the submissions made by both the sides and perused the impugned order. The lower authorities have accepted the fact that the impugned goods are required to undergo several manufacturing processes. However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tariff - Iron pipes, cast or spun made from iron in any crude form. It has been held that the importer after manufacture of bearings pay duty under Tariff Item 49 as Roller bearings, that is to say, ball or roller bearings all sorts. Therefore, it has been held that the said goods do not have the essential character of finished bearing races and cannot be called incomplete or unfinished bearing races. Therefore, it has been held that the goods are correctly classifiable under Heading 73.15(1) read with 73.06/07 of Customs Tariff Act. The Tribunal has also noted in this regard about various manufacturing process which the importer has to carry out to attain the specification of the complete ring. The Tribunal has also further noted the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd steel under Heading 73.33/40 as well as under Heading 84.62(3) and held that they are classified as rough forged articles in the light of the discussion arrived at by them. Ld. DR submitted that the goods have left the customs charge and hence they cannot be verified. This is a case of regular import and the matter has been adjudicated by the department initially against them and thereafter the Collector has accepted the contention and had come up in appeal before the Tribunal which was rejected. The Tribunal s order has since been confirmed by the Supreme Court and therefore, the nature of the article is not in dispute inasmuch as the article being forged one requiring several processes of manufacture to be undertaken to make it a compl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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