TaxTMI 
TaxTMI 
1995 (8) TMI 212
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.... form of wires, strips, sheets, rods, bars, pipes, plates, sections, ribbons or shapes". The learned Collector has held as under : "I also perused the samples produced during personal hearing. The samples produced are of different shapes made to certain specifications. In the absence of definition of rivets, rivets could also be considered as aluminium shapes which are of forged product of solid sections. The appellant also pointed out that they have imported similar items earlier and also now, and the Customs allowed the concessional rate of duty under the said Notification. I too find that the aluminium rivets were cleared under concessional rate of duty vide Bill of Entry No. 34664, dated 6-7-1994 and also Bill of Entry No. 23084, dat....
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....t for the respondents pleaded that the appellants had rightly availed the benefit of Notification No. 172/92 as the wordings of the notification were to cover Rivets. He pleaded that in the earlier notification, rivets etc. were specifically covered. But in the present notification there is no specific mention of rivets. Inasmuch as the aluminium shapes are allowed the benefit of notification to rivets as one category of shapes of aluminium can be allowed. He has pleaded that this aspect was gone into when the earlier releases were allowed. He also pleaded that the appellants had necessary certificate issued by the DGTD recommending the benefit of duty concession in respect of aluminium rivets as prayed for in the memorandum. He therefore p....
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.... drilled and reamed to size, and the rivet is driven to fill the hole completely. Structural riveting used punched holes.     Small rivets (7/16 in. or 11 mm and under) are used for general-purpose work with head forms as follows : flat, countersunk, button, pan, and truss (Fig. 1). These rivets are commonly made of rivet steel, although aluminium and copper are used for some applications. The fillet under the head may be up to 1/32 in. or 0.8 mm in radius.     Large rivets (1/2 in. or 13 mm and over) are used for structural work and in boiler and ship construction with heads as follows : roundtop countersunk, button (most common), high button or acorn, pan, cone (truncated), and flattop counter....
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....l Engineers, 8th ed., 1973; Institute for Power System, Handbook of Industrial Fasteners, 1979. Rivet is formed article made out of a rod with a head formed on it. The learned lower authority has not quoted any authority to hold that the goods have been forged products of solid section. In the scheme of the Customs Tariff, aluminium and articles thereof figures under Section XV, under which various base metals once covered and aluminium figures in Chapter 76. In all these chapters under this Section, the base metals which have been formed into shapes, profiles, strips, sections and shapes are covered under separate tariff heading and the articles of these metals are covered under separate heading. Likewise, under the Chapter 76 carries t....
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...., washers and similar articles. 7616.90 - Other". It is observed that the term `shapes' used in the Notification takes its character from the types of goods which are described before that. These in terms of the tariff are not articles of the term (sic) shapes therefore has to be read as aluminium profiles and not articles of aluminium. Needless to say that all articles have a shape and the `shape' cannot be taken to cover the articles of aluminium which are only those as one ready for fitment and use more so when the tariff makes a distinction for assessment purposes between the two categories of goods i.e. Aluminium and articles. We are, therefore, of the view that the learned lower author....