Tariff classification of wear plates: goods meant for wear resistance fall under Chapter 72, not heading 8311.

Products made as wear plates were held not to fall under tariff heading 8311 because that heading applies only to base metal goods coated or cored with flux material used for soldering, brazing, welding or metal deposition, and the record did not show such capability or use. They were treated as clad or coated flat-rolled products under Chapter 72, or as wear plates, because their function was to impart hardness and resist wear in machinery and no contrary evidence displaced the factual findings. Classification therefore depended on the nature, use and width of the goods, and the Revenue challenge failed.

---

---

Issues: Whether the products manufactured by the assessee were classifiable under tariff heading 8311 as goods used for soldering, brazing, welding or deposition of metal, or under tariff headings 7210, 7212, 7225 or 7226 as clad or coated flat-rolled products / general purpose wear plates.

Analysis: The dispute turned on the nature and use of the products. Heading 8311 covers only base metal products coated or cored with flux material of a kind used for soldering, brazing, welding or deposition of metal. The records did not show that the goods were capable of or suitable for such use. The appellate authority had found that the products were wear plates used to impart hardness and resist wear in machinery, and that when cleared for general use they answered the descriptions of clad or coated flat-rolled products under Chapter 72. No contrary evidence was produced to dislodge those findings.

Conclusion: The products were not classifiable under heading 8311 and were correctly classified under Chapter 72 according to their width and nature of base metal. The Revenue's challenge failed.

---