Tariff classification of flat steel products depends on factual character; remand ordered for fresh examination of duty benefit.

Classification of the disputed products under Heading 7208.11 or Heading 7208.91 turned on the factual character of the goods, particularly whether they were plates and universal plates or other flat products exceeding 5 mm in thickness. Because the authorities had not properly examined that decisive factual issue, the claim for concessional treatment under Notification No. 89/88 also required fresh consideration. The matter was therefore remanded for reconsideration of classification and the consequential duty benefit, with liberty to the assessee to establish that the goods were other flat products and not merely plates.

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Issues: Whether the disputed products were classifiable as plates and universal plates under Heading 7208.11 or as other flat products under Heading 7208.91, and whether the claim to concessional rate under Notification No. 89/88 required reconsideration.

Analysis: The tariff entries showed that both headings applied to products exceeding 5 mm in thickness, but the determining distinction was whether the goods were plates and universal plates or other flat products. The authorities below had not examined the crucial factual question regarding the true nature of the goods manufactured by the assessee. Since that factual aspect was central to the classification dispute and to the claimed benefit under the notification, further examination was necessary.

Conclusion: The classification issue was not finally decided on merits and was sent back for fresh consideration, with liberty to the assessee to establish that the goods were other flat products and not merely plates.

Final Conclusion: The appeal succeeded to the limited extent of obtaining a remand for reconsideration of the classification and consequential duty benefit.

Ratio Decidendi: Where the decisive distinction in tariff classification depends on the factual character of the goods, and that character has not been properly examined by the authorities below, the matter warrants remand for fresh determination.

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