2014 (2) TMI 782

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... classifiable under CTH 72.28 as 'other alloy steels'. 2. Shri Derrick Sam (Adv.) appeared on behalf of the appellant and argued the case. Subsequently written submissions were also filed on behalf of the appellant. During the course of the hearing and the written submissions, following arguments were made. i) That the goods imported by the appellant are un-alloyed or non alloy steel as per Indian Standard classification of steels (IS 7598:1990) as all the elements involved are less than the limits specified in IS 7598:1990 and also argued that where elements are defined by a range or by a minimum value the minimum value of that range or the minimum specified shall determine the class of steel. ii) That TMT bars of 16 mm contain si....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nnot be adopted for the classification of steels under the Customs Tariff Act. iv) That average value of elements taken by the chemical examiner is the correct method of determining the %age weight of the elements. v) That for TMT bars of 16mm, 20mm, 25mm and 32mm only one value has been shown and the same cannot be considered as a range of values for one class of TMT bars. vi) That in the test report of National Metallurgical Laboratory, relied upon by the appellant, there were varying results for the same diameter of rods when five samples were tested and five values were available for same consignment. 4. Heard both sides, perused the case records and the written submissions made filed by the either parties. Main issue requir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....um 0.3% or more of cobalt   0.4% or more of copper   0.4% or more of lead   1.65% or more of manganese    0.08% or more of molybdenum    0.3% or more of nickel     0.06% or more of niobium    0.6% or more of silicon     0.05% or more of titanium     0.03% or more of tungsten (wolfram)      0.1% or more of vanadium      0.05% or more of zirconium      0.1% or more of other elements (except sulphur, phosphorus, carbon and   nitrogen), taken separately.  4.1 As per the above parameters any steel, having %age weight of any element (except sulphur , phosphoro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t been made available, hence separate duty cannot be assessed for 16mm 'steel bars'. 5. Another issue argued by the appellant is that the benefit of CVD should be given as per Sr No.202A of the table annexed to Notification No. 21/2002-Cus dated 1.3.2002. It is observed from the said Sr No. 202A that exemption from CED is available to all goods of Chapter 72. The judgment in the case of CCE, New Delhi, vs Thermopack Industries [2003(160)ELT 1150 (Tri.Del.)] relied upon by the Adjudicating Authority to deny the benefit of an exemption, pertain to a situation when two rates of the duty are applicable to a commodity and the ratio of that judgment is not applicable to the present facts as Nott. No. 21/2002 cus exempts both the basic customs ....