TaxTMI 
TaxTMI 
2009 (4) TMI 720
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.... 600 mm width or more. The Commissioner vide his impugned order classified the same under Heading 7219.10 as against appellant's claim of classification under heading 7219.30. 2. As per facts on record, the appellants purchased stainless steel flat from open market which are then cut into required size and rolled in a hot rolling mill where it is reduced to a particular thickness where it comes to a stage where it is called as a flat rolled product not further worked than hot rolled. Thus, the hot rolled so called Patta/Patti of width 600 mm or more comes into existence which are known as hot rolled Patta/Patti and thereafter without applying any process, the same are cleared to their customer. 3. For better appreciation of ....
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....y cannot be held to be classifiable under heading 7219.30. 5. On the other hand, the appellant's contention is that the Commissioner had mis-read the entry 7219.30, which specifically described the product as Patta/Patti. The Commissioner has not doubted that the product in question is nothing but Patta/Patti, in which case the said entry would cover the same. Reasoning of the Commissioner that Patta/Patti gets covered under said heading only when they are subjected to any process is on the face of it erroneous. 6. After giving careful consideration to the submissions made by both sides, we agree with the learned advocate that Patta/Patti having been specifically mentioned against heading 7219.30, has to be held as falling u....
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....l headings. In view of the above, we hold that hot rolled Patta/Patti are properly classifiable under heading 7219.30. 8. Our attention has also been drawn to various decisions of adjudicating authority holding classification of Patta/Patti as falling under Chapter Heading 7220.30. The said decisions stand accepted by the Revenue and no appeal has been filed there against. For better appreciation, we reproduce relevant part from one of the order-in-appeal No. 232 to 236/2005 (232 to 236-A-II) CE/DK/Commr (A), dt. 21-12-2005. "I find that the tariff sub heading 7220.30 referred to in the Central Excise Tariff do not find a place in the HSN. This was created to specifically accommodate the existence of the product recognized in Ind....
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....plain reading of tariff sub heading 7220.20 of CET. As there is no patta/pattis in the market which are subjected to cold rolling after patta/pattis in fully manufactured. Any other interpretation would make the entry redundant. The appellants have subjected the duty paid flat to the process of cutting, annealing and hot rolling, they have manufactured "SS patta/pattis hot rolled". In order to complete the process of manufacture of SS patta/pattis it has to be only cold rolled i.e. the appellants have manufactured semi finished SS patta/pattis which has to be cold rolled to complete, the process of manufacture of patta/pattis. I, therefore, feel that appellant's contention that their product falls under sub heading 7220.30 of CET appears to....