2009 (4) TMI 511

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.... Sameer Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in manufacture of various excisable goods falling under Chapter 72 of Central Excise Tariff Act. The dispute involved in the present appeal relates to the classification of hot rolled stainless steel Patta/Patti 600 mm width or more. The Commissioner vide his impugned order class....

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.... a width of 600 mm or more     72.19 - Not further worked than hot-rolled, whether or not in coils 16%   72.20 - Not further worked than cold-rolled (cold-reduced) 16%   72.30 - Pattis/Pattas when subjected to any process other than cold rolling Nil   72.90 - Other 16%           ....

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....appellants have not put forth any evidence to substantiate their claim, that they had undertaken the process of annealing, tempering etc. on the said flat rolled product, they 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/Pat....

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....tta/Patti. As such, the goods have to be first Patta/Patti to fall under said heading. The reading of the entire said sub-heading show that the Patta/Patti when subjected to any process other than cold rolling would continue to fall under said sub-heading. It is not that the processes undertaken on the Patta/Patti, would bring them under the said heading. 7. As per General Note (IV)(B) of ....