Deemed credit on mild steel products allowed where invoices misdescribed thin flat-rolled goods as plates.

Flat-rolled mild steel products not exceeding 5 mm thickness qualified for deemed credit because the deemed credit notification treated plates as goods exceeding 5 mm, so the disputed goods fell outside that description. The traders' invoices describing the goods as plates under Chapter Heading 73.08 were treated as a mistake, since the goods were admittedly flat-rolled products within the thinner category. Supporting invoices and challans from the manufacturer also omitted any chapter heading or sub-heading, making the incorrect trader description plausible. On that basis, the appellants were entitled to deemed credit on the goods in question.

---

---

Issues: Whether the appellants were entitled to deemed credit on flat-rolled mild steel products not exceeding 5 mm thickness, despite the traders' invoices describing the goods as plates under Chapter Heading 73.08 instead of sheets covered by the deemed credit notification.

Analysis: The goods were admittedly flat-rolled products with thickness not exceeding 5 mm. The notification's explanation defined plates as products exceeding 5 mm thickness, so the goods in question did not answer that description. The discrepancy in the traders' invoices as to description and chapter heading was therefore treated as a mistake. The manufacturer's invoices and challans also did not show any chapter heading or sub-heading, which supported the explanation that the wrong description used by the traders was plausible.

Conclusion: The appellants were entitled to deemed credit on the goods in question.

---