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TMI Blog2009 (4) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... heading which specifically covers the product by name, is to be preferred over other general headings. In view of the above, hot rolled Patta/Patti are properly classifiable under heading 7219.30. The impugned order is, accordingly, set aside, appeal is allowed with consequential relief to the appellant. - E/3713/2005 - A/859/2009-WZB/AHD, - Dated:- 24-4-2009 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. Shri V. Sridharan, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The appellants are engaged in manufacture of various excisable goods falling under Chapter 72 of Central Excise Tariff Act. The dispute involved in the present appeal relates to the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants have not undertaken any further processing on such goods when received from their job workers, the same would fall under Heading 72.19.10. He further observed that to qualify for classification under heading 7219.30, the product should be Patta/Patti when subject to any process other than cold rolled. He held that the distinction between the two sub-headings is explicitly clear viz. that in the case of the former, the product should not have again undertaken any process other than hot rolling while in the case of later, the goods should be subjected to any process other than cold rolled. Inasmuch as the appellants have not put forth any evidence to substantiate their claim, that they had undertaken the process of annealing, temp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atory Notes to HSN, the finished goods may be subjected to further finishing treatment or the converted into other articles by a series of operations such as surface treatments or other operations to improve the properties or appearance of the metal, product against rusting, corrosion etc. Such treatment would not affect the heading in which the goods are classified only as otherwise provided in the text of certain headings. When viewed in the light of the above, Patta/Patti even when subjected to any process other than cold rolling, would continue to fall under heading 7219.30 and it is not vice versa that carrying of such processes would bring the flat rolled product under said heading. It is well settled law that the heading which specif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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