Alloy steel tariff classification turns on tool/die steel composition and policy guidance, with assessment under the general item upheld.

Imported alloy steel was examined for tariff classification under Tariff Item No. 73.15(1) versus 73.15(2), with the classification turning on the nature of the consignment and the policy guidance applied to tool/die steel. The record, including bills of entry and accompanying documents, showed the goods as tool/die steel with about 12% chromium and about 2% carbon, bringing them within the general classification for alloy steel. The consignment was therefore assessable under Tariff Item No. 73.15(1) rather than 73.15(2), and fresh adjudication was directed on that basis.

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Issues: (i) Whether the imported alloy steel was classifiable under Tariff Item No. 73.15(1) or Tariff Item No. 73.15(2).

Analysis: The classification turned on the nature of the imported consignment and the relevant policy guidance. The material on record, including the bills of entry and accompanying documents, showed that the goods satisfied the description of tool/die steel with about 12% chromium and about 2% carbon, which was treated by the policy as falling within the general classification for alloy steel.

Conclusion: The imported consignment was held assessable under Tariff Item No. 73.15(1), not Tariff Item No. 73.15(2), in favour of the assessee.

Final Conclusion: The petition succeeded to the extent of the tariff classification, and the authorities were directed to proceed on that basis in fresh adjudication.

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