TaxTMI 
TaxTMI 
1992 (1) TMI 214
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....vocate has appeared on behalf of the assessee. Shri Agarwal pleaded that the goods in dispute are pieces roughly shaped by rolling orforging of iron or steel which are commonly known in the trade as Pattas/Pattis. Shri Agarwal pleaded that upto 1st August, 1983 the goods were falling under erstwhile Tariff Item 26AA(i) whereas the Revenue wants to assess the same under Tariff Item 26AA(iii) and after 1st August, 1983 the assessee wants assessment under erstwhile Tariff Item 25(a) 'Pieces roughly shaped by rolling or forging, not elsewhere specified' whereas the Revenue wants to assess under Tariff Item 25(12)(i) as Hoops, strips. Shri Agarwal further pleaded that the matter is fully covered by the following decisions of the Tribunals :- ....
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....anchoti Synthetics (P) Ltd. reported in-1990 (48) E.L.T. 578. Paragraph Nos. 7 & 8 from the earlier judgment of the Tribunal in the case of Collector of Central Excise v. Sanchoti Synthetics (P) Ltd. reported in 1990 (48) E.L.T. 578 are reproduced below :- "7. We have heard both the sides and have gone through the facts and circumstances of the case. We have considered the arguments of both the sides. The issue for determination in this appeal is whether the steel products manufactured by the respondents by rolling are to be classified under Tariff Item 25(8) as pieces roughly shaped etc. or under Tariff Item 25(12) (1) as 'strip'. The goods in the trade are known as patta/patti and not as 'strip'. In view of the various judicial pronoun....
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...., hot or cold rolled, whether galvanised or not, forms such as ridges, channels (other than slotted channels), rain-water pipes and their fittings made from sheets, plates, or universal plates; and tin plate and tinned, lacquered or varnished sheets including tin taggers and cuttings of such plates, sheets or taggers (i) Galvanised sheets, plates and forms Rs. 1350/- per M.T. (ii) Tin plate and tinned sheets including tin taggers and cuttings of such plates, sheets or taggers Rs. 1750/- per M.T (iii)Lacquered sheets, varnished sheets including cuttings of lacquered sheets and varnished sheets Rs. 1250/- per M.T. (Iv) Others Rs. 1350/- "8. A simple reading of sub-item 8 of Tariff Item ....
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....g like the headings themselves. These Section Notes and Chapter Notes sometimes expand and sometimes restrict the scope of Certain headings. In other words the scheme of the Customs Tariff Act is to determine the coverage of the respective headings in the light of the Section Notes and Chapter Notes. In this sense, the Section Notes and Chapter Notes have an over-riding force on the respective headings. The goods in question do not specify the definition of 'strip'. The judgments cited by the learned CDR do not help him. We uphold the findings of the Collector (Appeals). We do not find any merit in Revenue's appeals. The same are dis-missed." 6. In view of the decision above and the earlier decision of the Tribunal, we do not find any me....