9911796707
TMI Blog1996 (12) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... said goods 'guy rod' under sub-heading 7308.90 as "parts of structure". This long standing practice (for about 17 to 18 years) of classification and assessment of 'guy rod' was in conformity with Board's Tariff advice 61/79 dated 19.12.1979 given before introduction of the new Tariff. However, when the appellant filed classification list No. 1/92-93 dated 2.3.1992, the department had a change of opinion and felt that it fell under sub-heading 7318.10 attracting higher rate of duty. Accordingly, a show-cause notice was issued. Lower authorities have upheld classification of said product under sub-heading 7318.10 on the ground that function of the 'guy rod' is to fasten the steel pole to the ground and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9; between a 'bolt' and 'guy rod'. 3.2 Alternatively 'guy rod' can be considered to be a 'part of structure', if the whole thing namely 'steel pole' with overhead electrical assembly along with 'guy rod' assembly is considered to be structure. He, therefore, prays for setting aside the impugned order and upholding the classification of 'guy rod' under Tariff heading 73.08. 4. Opposing the contention of the Ld. consultant, Ld. JDR, Shri S. N. Ghosh submits that the purpose of 'guy rod' is to fasten the 'steel pole' in erect position. He also draws attention to note 2 of Section XV of the CETA 1985 wherein the expression "parts of general use" has been defined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the diagram/Drawing of the Crompton Engineering Company (Madras) Ltd. in respect of "Guy Rod Assembly and Arrangement of Anchor Block Details for BG Tracks" (P.O. No. RE/105/1015, dt. 10.10.1973), (Xerox copy submitted by the appellant at the time of personal hearing) that there is an anchor base with anchor loop of mechanical device and the Guy Rod with flattened end with pole is joined with OHE pole and the threaded portion at the bottom is fastened with the "U" type anchor loop with the help of nut, lock nut and washers so that OHE pole, gets strength to stand straight. Therefore, it is clearly seen that the threaded portion of the Guy rod is required to fasten the "U" bent portion of the anchor loop at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he OHE pole in its proper position, finds its place under Heading No. 73.18. 4.7 As to the appellant's claim of classification of the impugned product under Heading No. 73.08, I hold that the said heading deals with Structures and parts of structures etc. and the impugned product having a fastening character as elaborated in the foregoing Paras can not be construed as parts of structure by any stretch of imagination. 6.2 In short, the said authority has held that 'Guy Rod' fastens the 'pole' with the anchor base loop by means of 'Guy Rod'. Being a 'threaded article', guy rod would fall under Tariff Sub-Heading 73.18 pertaining to "threaded articles". 7.1 Main controversy, therefore, is wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and coach screws are threaded (in finished state) and are used to assemble or fasten goods so that they can readily be dis-assembled damage. Bolts and screws for metal are cylindrical in shape, with a close end and only slightly inclined thread; they are rarely pointed, and may have slotted heads or heads adopted for tightening with a spanner or they may be recessed. A bolt is designed to engage in a nut, whereas screws for metal are more usually screwed into a hole tapped in the material to be fastened and are, therefore, generally threaded throughout their length whereas bolts usually have a part of the shank unthreaded. The heading includes all types of fastening bolts and metal screws regardless of shape and use, including U bolts, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 In view of the foregoing discussion, we hold that heading 73.18 is not an appropriate heading for 'guy rod'. We are, therefore, left with the other contending entry 73.08. This latter heading commends itself to us for another reason. The whole thing OHE Mast and the guy rod assembly can be considered as structure, because, as stated in Explanatory Notes to HSN under Tariff heading 73.08, "these structures are characterised by the fact that once they are put in position, they generally remain in that position. They are usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so called universal plates, hoop, strip, forgings or castings, by reveting, bolting, welding etc..." &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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