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TMI Blog1997 (2) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... rted under open general licence under Appendix 6 Part 2 Sl. No. 67 which covers tungsten metal . 2. As far as the classification of the goods is concerned, the Custom House on examination of a sample found that these are welding rods classifiable under Heading 83.11 of Customs Tariff Act, 1975 which covers, inter alia, rods, electrodes, and similar products, coated or coated with flux material of a kind used for welding or deposition of metal. Show cause notice was issued for classifying the goods under Heading 83.11 against sub-heading 8101.91 claimed by the appellants, which covers unwrought tungsten including bars and rods obtained simply by sintering. 3. On considering the reply to show cause notice the Asst. Commissioner passed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the goods under Section 111 (d) of Customs Act levying a fine of Rs. 1,65,000/- in lieu of confiscation on the goods valued at Rs. 3,84,041/-. The Commissioner, however, took a lenient view and refrained from imposing any penalty as he found that earlier similar goods had been allowed under OGL. 5. We have heard LD. Counsel Dr. Kantawalla for the appellants and Shri V.K. Puri, ld. SDR. On a consideration of the submissions made, it is seen that the goods on examination were found packed 10 pieces of the rods each carton and upon the carton there is the description TUNCOWELD Tungsten Rod for Plasma/GTAW Batch . There is also precautions to be taken during use in welding printed on the carton. GTAW stands for Gas Tungsten Arc Welding. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th suitable percentage of thorium designed for use of such electrodes in arc welding. Since they are not coated with flux material their classification under Heading 83.11 CTA is ruled out since these electrodes are not coated with flux material for welding purposes or for deposition of metal. That brings in the other two competing sub-headings 8101.91 CTA claimed by the appellants and 8101.99 CTA determined by the Asstt. Commissioner. The electrodes are clearly manufactured articles with admixture of thorium/rare earth, designed for use in arc welding. They are thus not the result of a process of simple sintering, and, for the same reason, they cannot fall under the description of tungsten unwrought. The electrodes are manufactured article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as welding electrodes in TIG are welding with precautions while using in welding . They also figure in the international standard ISO 6848 for tungsten electrodes and are marketed as such. The goods imported therefore are clearly covered by the description welding electrodes at Sl. No. 721 in Appendix 3 Part A. When the goods fall within its ambit by the plain meaning of the words in the entry, it is not necessary to construe its meaning by comparison with other entries in the appendix, which, it was argued, have separate serial numbers for consumable materials. When it is found that the goods imported are manufactured articles of tungsten with thorium/rare earth additives for use as electrodes in TIG are welding process, they cannot be bro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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