Sintering process did not amount to copper coating, so exemption under the notification was unavailable.

Sintering cold rolled steel strips with copper alloy powder produced a bimetallic steel backed copper alloy strip, not a copper coated steel strip, for purposes of Notification No. 232/88-C.E. The decisive point was that the process created a bonded powder-metallurgy product rather than a coating in the sense required by the exemption notification. As a result, the goods did not satisfy the notification's condition for concessional treatment, and the exemption was unavailable.

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Issues: Whether bimetallic steel backed copper alloy strips manufactured by the process of sintering could be treated as copper coated steel strips and thus qualify for exemption under Notification No. 232/88-C.E. dated 15-7-1988.

Analysis: The goods were produced by subjecting cold rolled steel strips to sintering with copper alloy powder in an electric roller hearth furnace. Sintering is a powder metallurgy process in which metallic powder is bonded to form a coherent mass. The decisive question was whether this process amounted to coating within the meaning of the exemption notification. On the facts described, the manufacture resulted in a bimetallic steel backed copper alloy strip and not in a copper coated steel strip as contemplated by the notification.

Conclusion: The goods were not eligible for the benefit of Notification No. 232/88-C.E., and the Revenue's appeal succeeded.

Final Conclusion: The exemption was denied because the sintering-based manufacture did not satisfy the requirement of copper coating for the notified concessional treatment.

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