Specific tariff description prevails for hot rolled stainless steel Patta/Patti, placing them under the correct heading.

Hot rolled stainless steel Patta/Patti of width 600 mm or more were held classifiable under Heading 7219.30, not Heading 7219.10. The tariff description specifically naming Patta/Patti prevailed over the more general heading for flat-rolled stainless steel not further worked than hot-rolled. General Note IV(B) of Chapter 72 and the HSN explanatory notes supported the view that further finishing treatment does not alter classification unless the heading text so requires. The classification adopted in the impugned order was set aside, and relief followed accordingly.

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Issues: Whether hot rolled stainless steel Patta/Patti of width 600 mm or more is classifiable under Heading 7219.30 or under Heading 7219.10 of Chapter 72.

Analysis: The tariff entry under Heading 7219.30 specifically refers to Patta/Patti, while Heading 7219.10 covers flat-rolled products of stainless steel not further worked than hot-rolled. The description of the goods as Patta/Patti is determinative, and the process words following the description do not require that processing be the basis for bringing the goods into the heading. General Note IV(B) of Chapter 72 and the HSN explanatory notes support the position that further finishing treatments do not alter classification unless the heading text provides otherwise. A specific description of goods must prevail over a more general description.

Conclusion: Hot rolled Patta/Patti are classifiable under Heading 7219.30 and not under Heading 7219.10.

Final Conclusion: The classification adopted in the impugned order was set aside and the appeal succeeded with consequential relief.

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