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TMI Blog1997 (3) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... ants in Civil Appeal Nos. 1744-45 of 1988 are importers of stainless steel circles. The appellants have filed the present appeals against an order of the Customs, Excise and Gold (Control) Appellate Tribunal holding that stainless steel circles imported by the appellants are classifiable under Customs Tariff Entry 73.15(2) instead under Tariff Entry 73.15(1) as contended by the importers. The appellants in Civil Appeal Nos. 10334-36 of 1995 are Union of India. They have challenged a decision of the Madras High Court holding that the stainless steel circles imported by the respondents therein are classifiable under Customs Tariff Entry 73.15(1) and not under Customs Tariff Entry 73.15(2) as contended by the appellants therein. The Madras Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) Not elsewhere specified. 60% ... ... ... (2) Coils for re-rolling, bars (including bright bars), rods, wire rods, strips, sheets and plates of stainless steel. 300 ... ... ... 5.Entry 73.15 sets out that it will cover, inter alia, stainless steel in the forms mentioned in Heading Nos. 73.06/07 to 73.14. These earlier Headings 73.06/07 to 73.14 deal with iron and steel products. The forms of iron and steel items which are mentioned in these entries, inter alia, are puddled bars, pilings, ingots, blocks, lumps, coils for re-rolling, bars and rods, angles, shapes and sections, hoops and strips, sheets and plates and so on. Heading 73.13 deals with sheets and pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , of a width exceeding 500 milimetres. Heading No. 73.13 is to be taken to apply, inter alia, to sheets or plates which have been cut to non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other Headings." 7.The second part of Note 1(n) states that Heading 73.13 will apply, inter alia, to sheets or plates which have been cut to non-rectangular shapes. The department, therefore, contends that a circle is nothing but a sheet which is cut to a non-rectangular shape. It will, therefore, be covered by the term "sheet". Hence in Heading 73.15 also "sheet" in sub-heading 73.15(2) will cover a circle. 8.Webster's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of partial exemption to plates, sheets, circles, strips and foils produced from old or duty paid scrap. While the second notification is in respect of aluminium. It grants exemption to aluminium manufactures containing more than 97% of aluminium. The notification refers to plates, sheets, circles, strips and foils. Of course these are notifications under a completely different tariff. We are referring to them only for the purpose of showing that sheets and circles have been considered as two different forms in which a metal can be manufactured or sold. 9.Since forms which are not specifically set out in Tariff Heading 73.15(2) will have to be classified under 73.15(1), circles of stainless steel will have to be classified under Heading 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d circles of stainless steel were not covered under sub-heading (2) of Heading 73.15. they have been so included with effect from 1-1-1981. It is a well-established principle of interpretation of taking statutes that the benefit of any doubt relating to interpretation must go to the tax-payer. 11.The contention of the department that prior to the amendment, sheets included angles, shapes, sections or circles are difficult to accept for reasons we have set out. We are, therefore, inclined to agree with the view taken by the Madras High Court in Venkateshwara Stainless Steel Wire Industries's case (supra). The Delhi High Court has, however, in the case of Super Traders and Anr. v. Union of India and Ors. [1983 E.L.T. 258 (Del.)] taken a c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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