9911796707
TMI Blog1999 (7) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. This is an application for rectification of mistake alleged to have been contained in the Tribunal s Final Order No. 305/96, dated 23-2-1996 passed by the Bench comprising of Hon ble Members S/Shri V.P. Gulati and T.P. Nambiar, wherein it was held that steel wool manufactured by the present applicants would be different from sponge steel and therefore, would not be covered by Tariff He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . as reported in 1995 (77) E.L.T. 23 (S.C.) it has been held that the Explanatory Notes of HSN shall be given preference in classification matter. He also cited the decision of the Hon ble Supreme Court in the case of Purewal Associates Ltd. as reported in 1996 (87) E.L.T. 321 (S.C.), wherein the Hon ble Apex Court held that the trade parlance nomenclature with respect to items classified would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al had come to a conclusion, which did not support the submissions of the appellants. Therefore, there does not exist any error apparent on the face of the record and only remedy available to the applicants would be to file an appeal against the final order but not application for rectification of mistake. In this connection, she cites the decision of the Tribunal in the case of P.V. Varghese Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usion that the scope of the term sponge steel will have to be read in the context of the dictionary definition sponge metal. Further, they have also not accepted the plea regarding Explanatory Notes of HSN, inasmuch as that they have held that As we have held the tariff entry has to, be read in its own wording and the heading covered by Entry 7205.00 are sponge iron or sponge steel, there is no w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
