TaxTMI 
TaxTMI 
2014 (2) TMI 782
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....oy 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 silicon and vanadium less than the limits prescribe....
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....oms 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 required to be decided in these proceedings is as to what should be correct c....
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....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 , phosphorous, carbon and nitrogen) more than the limits specified in this chapter note, will be classified as 'other ....