Classification under sub-heading 7208.00 governed duty rate, making the higher demand unsustainable for stainless steel pattas and patties.

Stainless steel pattas and patties manufactured by cold rolling hot rolled pattas were classifiable under sub-heading 7208.00 as pieces roughly shaped, and earlier Tribunal decisions had already settled that classification. On that basis, the applicable duty rate was Rs. 365 per PMT, so a demand calculated at Rs. 715 per PMT was not legally sustainable. The higher duty demand was therefore set aside in favour of the assessee.

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Issues: Whether stainless steel pattas and patties manufactured by cold rolling hot rolled pattas were classifiable under sub-heading 7208.00 so as to attract duty at Rs. 365/- PMT, and whether the duty demand at Rs. 715/- PMT could be sustained.

Analysis: The classification of stainless steel pattas and patties under sub-heading 7208.00 as pieces roughly shaped had already been settled by earlier Tribunal decisions relied upon in the judgment. On that classification, the applicable duty rate was Rs. 365/- PMT. The higher rate of Rs. 715/- PMT was therefore not legally warranted, and the demand based on that rate could not stand.

Conclusion: The duty demand was unsustainable and the issue was decided in favour of the assessee.

Ratio Decidendi: Where the goods are classifiable under the appropriate tariff sub-heading attracting a lower rate, duty cannot be demanded at a higher tariff rate inconsistent with that classification.

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