1984 (6) TMI 238

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....lants. Shri V. Ohri, S.D.R., for the Respondents. ORDER The short point involved in these two appeals is whether extruded graphite rounds imported by the appellants fall under Heading 38.01/19(4) of the Customs Tariff Act, 1975, as urged by them, or under heading 68.01/16 of the CTA, as held by the lower authorities. Heading 38.01/19(4) relates to "artificial graphite". The relevant porti....

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....e time of import and not what they became after importation. 3. The Department's representative stated that there was no dispute that the goods in these two appeals were artificial graphite. He relied on the Explanatory Notes under Chapters 38 and 68 of the CCCN to say that the corresponding Chapter 38 of the CTA covered semi-manufactures of graphite and that the subject goods, being finis....

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....semimanufactures and not finished articles but stated that they could not yet be classified under Chapter 38 of the CTA because the Explanatory Notes on page 563 under Chapter 38 of the CCCN did not cover the particular variety of the graphite imported by the appellants. 4. We have carefully considered the matter. The position after the hearing before us is that both sides accept the goods....

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....-headings of the CCCN and then broken up the combined heading into nine sub-heading on a pattern different from that of CCCN. The Explanatory Notes on page 563 of the CCCN relate only to sub-heading 38.19 of the CCCN. In addition, there are separate Explanatory Notes under heading 38.01 of the CCCN relating to artificial graphite. Further, the Explanatory Notes under both these sub-headings of the....