Carbon steel belet cuttings qualified for concessional treatment under the notification where plain wording covered intended rolling use.

Carbon steel belet cuttings imported for re-rolling were treated as falling within Notification No. 213/85 because the goods were described in the bill of entry and invoice as belet cuttings suitable for rolling, and were assessed under Tariff Heading 7207 rather than as scrap. The notification covered carbon steel belets intended for manufacture of bars, rods or light structures and was read according to its plain language, without adding a requirement of prime quality or other unstated restrictions. In the absence of evidence that the goods were melting scrap, the concessional assessment was allowable.

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Issues: Whether carbon steel belet cuttings imported for re-rolling were covered by Notification No. 213/85 and entitled to assessment at the concessional rate, or whether they were scrap outside the notification.

Analysis: The goods were described in the bill of entry and invoice as carbon steel belet cuttings suitable for rolling. They had also been assessed under Tariff Heading 7207, which supported the view that they were treated as belets and not scrap. The notification exempted carbon steel belets intended for manufacture of bars, rods or light structures, and did not limit the benefit to prime quality belets. No evidence was produced by the department to show that the goods were melting scrap. The expression governing use was read as referring to intended use, and the notification was applied according to its plain language without adding restrictions not found in it.

Conclusion: The goods were held to fall within the notification and the concessional assessment was allowable.

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