9911796707
TMI Blog2004 (7) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of iron and steel; that in their classification list effective from 11-1-99 and 25-7-91; they claimed classification of Other bars and rods of non-alloy steel hot-rolled (Iron and Steel Strips) of size width between 50 mm to 198 mm and thickness not exceeding 2.99 mm under sub-heading No. 7214.90 of the Schedule to the Central Excise Tariff Act; that the Assistant Collector classified the impugned product under sub-heading No. 7211.59 as hot-rolled products not exceeding 5 mm thickness ; that Commissioner (Appeals), under the impugned order, set aside the classification made by the Assistant Collector observing that the Respondents had classified the impugned product in terms of Tribunal s Order Nos. E/216 to 379/1990-B, dated 20-12-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rerolling of iron and steel products with the aid of a small Merchant/Bar Mill; that there is no arrangement for rolling of edges of controlled contour or slitting, sheering or rolling of edges; that the impugned product has uneven thickness and uneven width and is of thickness less than 3 mm and width up to 20 mm; that the Certificate of Analysis has clearly certified that (i) the bar is not having edge of controlled contour, (ii) the bar is not having sheered, slitted or rolled edges, and (iii) the bar is product of uneven thickness and uneven width and also that the cross section when viewed from microscope is not exactly rectangular; that subsequent classification list has been approved by the Assistant Collector accepting the Certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been submitted by the learned Advocate by the respondents that the Commissioner (Appeals) under the impugned order after relying upon the decision of the Supreme Court in the case of Kamlakshi Finance Corpn. Ltd. [1991 (55) E.L.T. 433 (S.C.)] has held that the Assistant Collector s order in not accepting the decision of the Appellate Tribunal is not sustainable in law and accordingly he has set aside the same. The Commissioner (Appeals) has under the impugned order directed the Asstt. Collector to follow the Tribunal s Order unless the same is set aside by the Supreme Court or its operation is stayed. It has been submitted by the learned Senior Departmental Representative that the impugned product has both rectangular cross section and ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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