Tariff classification of cut and calendered steel fabric favoured Heading 73.27/28 as reinforcing fabric of iron or steel.

Cut and calendered steel fabric was held classifiable as reinforcing fabric of iron or steel under Heading 73.27/28 rather than under Heading 40.05/16 of the First Schedule to the Customs Tariff Act, 1975. The tariff dispute on customs duty turned on the proper classification of the imported goods, and the matter was treated as covered by an earlier decision involving the same appellants and the same issue. The goods were therefore directed to be reclassified under Heading 73.27/28.

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Issues: Whether cut and calendered steel fabric was correctly classifiable under Heading No. 40.05/16 of the First Schedule to the Customs Tariff Act, 1975 or under Heading No. 73.27/28 as reinforcing fabric made of iron or steel.

Analysis: The appeal arose as transferred revision proceedings under Section 131-B of the Customs Act, 1962. The dispute concerned the proper tariff classification of the imported goods for levy of customs duty. The matter was held to be covered by an earlier decision involving the same appellants and an identical issue, where the goods had already been examined and placed under Heading No. 73.27/28.

Conclusion: The goods were directed to be reclassified under Heading No. 73.27/28 of the First Schedule to the Customs Tariff Act, 1975, in favour of the appellants.

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