Iron and steel classification turns on manufacturing mill where dimensions do not clearly identify the product.

Where the identity of an iron and steel product cannot be determined confidently by dimensions, classification should be resolved by reference to the mill in which it is manufactured. Applying that settled approach, patti or pattas were treated as pieces roughly shaped by rolling or forging, not as strips, and were therefore taken out of the strip entry. The product was held classifiable under the residuary tariff entry rather than Tariff Item No. 25(12)(i), and the claim for classification under Tariff Item No. 25(8) of the erstwhile tariff was upheld.

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Issues: Whether the S.S. patta/hot rolled and cold rolled product was classifiable under Tariff Item No. 25(12)(i) or under Tariff Item No. 25(8) of the erstwhile tariff.

Analysis: The product had already been the subject of earlier Tribunal decisions, including reconsideration by a third member bench. The settled view applied was that where uncertainty exists in determining the nature of the product on the basis of dimensions, classification should be made on the basis of the mill in which it is manufactured. On that basis, patti or pattas were held not to be strips, but pieces roughly shaped by rolling or forging of iron and steel, falling under the appropriate residuary tariff entries rather than the strip entry.

Conclusion: The classification under Tariff Item No. 25(12)(i) was unsustainable and the assessee's claim under Tariff Item No. 25(8) of the erstwhile tariff was upheld.

Ratio Decidendi: Where the identity of an iron and steel product cannot be determined confidently by dimensions, classification should be resolved on the basis of the mill in which it is manufactured.

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