2001 (7) TMI 564

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....ned on first check basis. The expert mentioned that the coils were oiled and pickled and that they were of prime grade. It was believed that the goods were of tube making quality (TMQ) which required a specific licence for their import in terms of ITC Notification No. 35 (RE-98)/1997-2002, dt. 11-12-1998. The proposal was for confiscation of the goods under Section 111(d) and 111(m) of the Customs Act, 1962. The importers waived the issue of a formal show cause notice. The Commissioner heard the importers. Citing exhaustively from the HSN sub-notes, he held that by virtue of hot rolled sheets being pickled and oiled, they were deemed to be "further worked" and thus fell out of the beneficial ambit of Notification No. 20/99-Cus. Holding the ....

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....d in the HSN as surface treatment. On such surface treatment being given, they would continue to fall under the same heading 7208. The sub-notes mention that if the same are coated plated etc. then the sub-heading attract is 7210. The sub-heading explanatory note lists these processes and states that even if those products, have undergone these they would continue to fall in the heading 7208. We find that the Indian Customs Tariff also does not put pickled hot rolled sheets under the sub-heading 7208.90. In fact the tariff wording "not further worked than hot rolled, pickled;" would suggest that pickling does not amount to further working. 4. Thus relying on material relied upon by the Commissioner we hold that the activities of oilin....