2021 (4) TMI 123

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....00 SAE 52100 hot forged, spheroidized annealed, proof machined, hollow UT 100% ok as per standard sep 1921 c/c steel round bars (8 pcs). The appellant claimed classification under Customs Tariff heading 72284000 of Customs Tariff Act, 1975 seeking benefit of Exemption Notification 21/2002-Cus dated 01.03.2002 (Serial No. 207) at 5% basic Customs Duty. Revenue on examination of goods disputed the classification declared by the appellant i.e. Customs Tariff Heading 72284000. On being asked to declare full description of the goods so as to justify classification/notification claimed the appellant vide Letter dated 10.07.2010 also declared full description of the goods and requested to finalize the assessment under Chapter Heading 72249099 as "....

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....e to the user industry i.e. steel sheets cold rolling units. 1.4 It was argued that the goods imported are semi-finished in nature, therefore it has to be classified under Chapter Heading 7224. She relied on Chapter note (m) of Chapter 72 to assert that the product clearly confirms to the description other bars and rods. She argued that in the impugned order reliance on the Chapter note (P) of Chapter 72 is incorrect. Learned Counsel relied on the General Rules for the Interpretation of the First Schedule of the Customs Tariff Act to assert that the goods should be classified under Chapter Heading 7224. She particularly relied on Rule 3(a) and 4 of the said Rules. She argued that merely because the forged alloy steel solid bars/rods have a....

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.... is seeking classification of the product as semifinished product of other alloy steel. It is seen that the Chapter Note (ij) of Chapter 72 describe semifinished product as follows: "(ij) Semi-finished products: Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and other products of solid sections, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections. These products are not presented in coils." From the above, it is seen that only product with solid section are classifiable as semifinished products. The products which are not of solid section cannot be classified as semifinished products. In view....

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....ides being straight, of equal length and parallel). The products may: - Have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods); - Be twisted after rolling." 3.2 It is seen that the product covered are those having uniform solid cross section along their whole length. In the instant case the product does not have solid cross section and therefore, Chapter Note 1(m) has no application. Chapter Note (p) of Chapter 72 reads as follows: "(p) Hollow drill bars and rods: Hollos bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15mm but does not exceed 52mm, and of which the greatest internal dimensio....