9911796707
TMI Blog2008 (7) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... assification of products manufactured by the respondents as held by lower authorities. The respondent classified the products under Chapter Heading 7225.00 while Revenue is seeking classification under Chapter Heading No. 8311.00. Revenue s contention is that the product which is manufactured by the respondents is not a flat rolled product of iron or non-alloyed steel, hence its classification under heading No. 7215 does not arise. It is also the submission that the manufacturing process as has been explained by the respondent before the lower authority clearly indicates that these products are clearly cover under CSH 8311. On the other hand the respondent s Counsel submits that as and when the finished products are of specific use with mac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has relied on the explanatory notes/General given in sub-chapter IC (2) of Chaper 72 of Section XV of the Harmonized Commodity and Coding System. The Tariff entry No. 8311 under which the Department classified the product of the appellant reads as under : - 83.11 8311.00 Wire, rods, tubes, plates, electrodes and similar products of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spaying. HSN explanatory note related to entry 8311 reads as under :- This heading covers wire, rods, tubes, plates, electrodes and similar produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing as required. The heading also includes wire and rods obtained by extruding base metal powder (usually nickel) agglomerated with an excipient based on plastics, and used for spraying metal onto various materials (e.g. metals or cement). A perusal of the above would make it clear that only those kind of goods which are used for soldering/brazing/welding of metal etc. are to be classified under 8311.00. In the present case it is the claim of the appellant that the goods in question are not capable of use for welding etc. Rather they are used in various machinery to impart hardness to minimize wearing to the exposed surface during the process. As per the appellant if the goods attain required shape for use in any particular machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter IV(C)(2)(e) of Chapter 72 of Section XV of the HSN, which reads as under :- (e) Cladding i.e. the association of layers of metals of different colours or nature by molecular interpretation of the surfaces in contact. This limited diffusion is characteristic of clad products and differentiates them from products metallised in the manner specified in the preceding paragraphs (e.g. by normal electroplating). The various cladding processes include pouring molten cladding metal on the base metal, followed by rolling, simple hot-rolling of the cladding metal to ensure efficient welding to the basis meal (sic) and other method of deposition or super-imposing of the cladding metal following by any mechanical or thermal process to ensure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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