TaxTMI 
TaxTMI 
1990 (1) TMI 213
X X X X Extracts X X X X
X X X X Extracts X X X X
....edemption fine. 2. Appeal No. C-101/86-Cal. is filed against the Order No. S-211-P-107/85A(III)/S-33-28, 28A, 28B, 28C(III) dated 5-12-1985 passed by the Collector of Customs, Calcutta confiscating the subject goods in four consignments and imposing a total redemption fine of Rs. 44,400/-. 3. Appeal No. C-206/86-Cal. is directed against the Order No. S-211-P-203/85A III/S33-43 to 43Q/85A III dated 8-10-85/14-4-1986 passed by the Collector of Customs, Calcutta confiscating the subject goods in 18 consignments and imposing a total redemption fine of Rs. 2,10,700/-. 4. Appeal No. C-202/86-Cal. is directed against the Order No. S33-P-1/86A(III) dated 8-4-1986 passed by the Collector of Customs, Calcutta confiscating the goods under the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... appellants were declared in the respective Bills of Entries on the basis of the Mills Test Certificates. From the composition declared in those certificates, it is evident that the materials imported are all alloy steel material as they contained the required quantity of alloying material. The chromium content of the goods in question are about 12% and carbon content about 2% and, therefore, they fall in the category of "Tool/Die Steel" (covered under the general classification for alloy steel) in terms of the clarification given in Para 244(v) of AM '85 ITC Policy Book. 10. The learned Collector of Customs in all the above-mentioned six cases considered the importations as unauthorised on the following grounds:- (a) The goods are no....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Serial No. 4 of Appendix 4, Part-C specifically covers flats of all grades of alloy steel not elsewhere stated but excluding - (a) High speed steel (b) Stainless/Heat resisting steel (c) Hollow drill steel bars/sections (d) Leaded free cutting steel flats He contended that since tool/die steel is also an alloy steel and since the die steel flats have not been specifically excluded from their coverage by Serial No. 4 of Appendix 4, Part-C, tool/die steel flats cannot fall under Appendix 3, Part-B by the general description rectangular/square shape of cross section of 2,50,000 sq. mm. and below. He also contended that the description (flat) is more specific than the description 'rectangular/square shape of cross section' which ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....No. The reason for excluding the other types of alloy steel flats from the coverage of Serial No. 4 of Appendix 4, Part-C is that they have been specifically included in other Appendices as indicated below:- (a) High speed steel flats - appear against Serial No. 7 of Appendix 3, Part-B; (b) Stainless/Heat resisting flats - against Serial No. 58 of Appendix 5, Part-A; (c) Leaded free cutting steel flats - against Serial No. 64 of Appendix 5, Part-A; Hence, he contended that since die/tool steel flat does not appear in any other Appendix, they cannot be considered to have been excluded from the coverage of Serial No. 4 of Appendix 4, Part-C. It was strenuously contended that in terms of the clarification and interpretation of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rt-B is more specific than the description of the same as in Appendix 4, Part-C, Item No. 4, which is generally worded as several steel products of alloy steel, and therefore, the specific description prevails of the generic description. He, therefore, contended that the orders passed by the learned adjudicating authority is in accordance with law and these appeals may be dismissed. 15. We have heard both the sides in detail. In view of the rival contentions advanced on both sides the point that arises for our determination in these cases are, whether the subject goods which are imported by the appellant are covered by Serial No. 4, of Appendix 4, Part-C of the Import Export Policy of 1984-85 or by Serial No. 9(b) of Appendix 3, Part-B o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....olled tool and die steel and die blocks as under : (d) Round section 500 mm and below dia. (b) Rectangular/Square shape of cross section 2,50,000 sq. mm. & below." Hence, under this item Rolled tool and die steel is mentioned but Flats of tool/die steel are not mentioned specifically in this appendix. 18. With respect to this aspect the learned Collector in his order states that "although the word flat does not appear specifically in Sl.No. 9(b) of Appendix 3 Part B, yet the description of rectangular cross section below 2,50,000 sq. mm. covers flats. The second reason is that Sl. 9(b) of Appendix 3 Part-B is much more specific for tool and die steel, whereas the expression in Appendix 4 is very generally worded as several steel....