TaxTMI 
TaxTMI 
2017 (7) TMI 790
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....es of iron and steel and classifying same under sub-heading no. 7216.20 and paying duty thereon. Vide Notification No.16/2004-CE dated 28.02.2004, the rate of duty of all goods of chapter 72 was reduced to 8% which was subsequently increased to 12% w.e.f. 09.07.2004 but the goods classifying under chapter 7309.90 were liable to pay duty @ 16%. In consequent to that as the appellant were clearing their goods under chapter heading 7216.20 and paying duty thereon, the investigation was conducted at the end of the appellant and the process of manufacturing was recorded as under: 2. The Noticee was asked to submit the manufacturing process of the finished goods manufactured by them. The manufacturing process submitted by the notice is a....
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....ri. Del.) and this Tribunal has taken a note of the facts and have decided the issue that the product in question under chapter Heading 7216.20 of the Tariff Act, therefore, the issue is no more res-Integra. Accordingly, the impugned order is to be set aside. 5. On the other hand, the Ld. AR supported the impugned order. 6. Heard both sides and considered the submissions. 7. Considering the fact that the show cause notice number C. No. V (15) SCN/ 36/ 05/ 204 dated 23.03.2005 was issued to M/s Nav Durga Steel Products. The manufacturing process in the said show cause notice is explained as under: The Noticee was asked to submit the manufacturing process of the finished goods manufactured by them. The manufacturing process submit....
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....rce from 1-3-1988. Heading 7308 CETA explicitly covers plates, rods, angles, shapes and sections, tubes and the like, prepared for use in structurals of iron and steel. HSN explanatory notes under heading 7216 at page 1001 also state that heading 7216 does not cover articles prepared for use in structurals. Consequently cold roll formed shapes and sections prepared for use in structurals would be appropriately classified under sub-heading 7308.90. In view of the above, it is clarified that w.e.f 1-3-1988 cold roll formed sections, prepared for use in structural s, will be classifiable under sub-heading 7308.90." 6. It is evident that Board has only clarified that 7308 explicitly covers plates, rods, angles, shapes and sections, ....
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....propriate. The said judgment has not been set aside by any superior authority. It may be pertinent to mention that Revenue's contention that the said judgment was issued without taking into account Board's circular, dated 21-11-1990 is irrelevant because as stated earlier, Board's circulars do not have any statutory standing nor are they binding on the quasi-judicial authorities and therefore not taking them into account does not in any way debilitate a quasi-judicial order. Indeed, CESTAT Larger Bench in the case of Press Metal Corporation Ltd. v. CCE - 2000 (119) E.L.T. 217 is also supportive of the classification decided by the impugned order. 7. In the light of the foregoing Revenue's appeals are found to be devoid....