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of <h1>Tribunal rules in favor of manufacturer in excise duty classification dispute</h1> The Tribunal ruled in favor of the appellant, a manufacturer of hinges, in a dispute over the classification of their product for excise duty under Tariff ... Iron and Steel Issues:Classification of product under Tariff Item 26AA(iii) as cold rolled strips for excise duty.Analysis:The case involves a dispute regarding the classification of a product under Tariff Item 26AA(iii) for excise duty. The appellant, a manufacturer of hinges from hot rolled steel strips, argued that the process they undertake, which includes cold reduction, does not amount to cold rolling but is merely cold working on hot rolled strips. The appellant contended that the purpose of cold reduction was to even out the material rather than reduce thickness significantly. The appellant also highlighted a government communication supporting their position, stating that the product emerging after cold rolling is not meant for sale as cold rolled strips but for use in manufacturing hinges.The Tribunal analyzed the process in detail, noting that the product in question, although emerging from a rolling machine, did not meet the definition of a strip as it had an irregular shape. The Tribunal emphasized that the objective of cold working was to even out the material, not primarily to reduce thickness. The judgment referenced legal precedents and the purpose for which the product was manufactured, emphasizing that the cold rolled material was not intended for sale but for internal use in hinge production.The Tribunal considered the government clarification, orders from previous cases, and expert testimony to support the appellant's position. The government clarification and the information presented led the respondent to concede that the product in question, the rolled cut strips after cold rolling, should not be classified as cold rolled strips liable for further duty under Tariff Item 26AA(iii). The Tribunal ultimately allowed the appeal, ruling in favor of the appellant based on the analysis of the manufacturing process and the purpose of the product.
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