https://www.taxtmi.com/caselaws?id=259050 Classification of rerolled steel turned on whether the process produced cold rolled flat products under heading 7211 or merely remained a hot rolled product process. Applying the HSN Explanatory Notes for Chapter 72, the record required technical evidence of cold rolling characteristics such as grain deformation, surface change and dimensional tolerances. No microscopic examination or other testing established those features, and reliance on buyer identity or the rolling stands used was insufficient. The assessee's explanation of only very light reduction, without significant change in thickness, was not disproved, and such light cold rolling or a pinch pass did not change the character of the finished hot rolled product. The classification, duty demand, interest and penalties were therefore unsustainable. en-us Thu, 26 Feb 2015 00:00:00 +0530 Wed, 10 Feb 2016 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259050 Classification of rerolled steel turned on whether the process produced cold rolled flat products under heading 7211 or merely remained a hot rolled product process. Applying the HSN Explanatory Notes for Chapter 72, the record required technical evidence of cold rolling characteristics such as grain deformation, surface change and dimensional tolerances. No microscopic examination or other testing established those features, and reliance on buyer identity or the rolling stands used was insufficient. The assessee's explanation of only very light reduction, without significant change in thickness, was not disproved, and such light cold rolling or a pinch pass did not change the character of the finished hot rolled product. The classification, duty demand, interest and penalties were therefore unsustainable. Case-Laws Central Excise Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259050