9911796707
TMI Blog2001 (7) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... lso claimed the coils to be of "seconds quality as they are residual balances". The goods were examined on first check basis. The expert mentioned that the coils were oiled and pickled and that they were of prime grade. It was believed that the goods were of tube making quality (TMQ) which required a specific licence for their import in terms of ITC Notification No. 35 (RE-98)/1997-2002, dt. 11-12-1998. The proposal was for confiscation of the goods under Section 111(d) and 111(m) of the Customs Act, 1962. The importers waived the issue of a formal show cause notice. The Commissioner heard the importers. Citing exhaustively from the HSN sub-notes, he held that by virtue of hot rolled sheets being pickled and oiled, they were deemed to be "f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocesses amounting to further working of the hot rolled sheets. Both these processes have been listed in the HSN as surface treatment. On such surface treatment being given, they would continue to fall under the same heading 7208. The sub-notes mention that if the same are coated plated etc. then the sub-heading attract is 7210. The sub-heading explanatory note lists these processes and states that even if those products, have undergone these they would continue to fall in the heading 7208. We find that the Indian Customs Tariff also does not put pickled hot rolled sheets under the sub-heading 7208.90. In fact the tariff wording "not further worked than hot rolled, pickled;" would suggest that pickling does not amount to further working. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eel market to the effect that the classification relate to steel usable for spring saw plates etc. He also shows us a chart where the nomenclature SAE 1050 it indicative of the comparative chart of the contents of the steel. There is nothing in evidence to suggest the claim that nomenclature DIN 17222 or SAE (Society of Automotive Industries) 1050 are indicative of tube making quality steel. We have already referred to the suppliers certificate that the steel is of strip quality. Shri Doiphode submits that the importers are manufacturers of steel strips and shows certain order for expert thereof. 8. We thus find that there is no evidence to suggest or to establish that the contested goods required a specific licence in terms of the IT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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