TaxTMI 
TaxTMI 
2021 (4) TMI 123
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.... steel round bars (10 pcs) and 622 x 337x 700 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 ass....
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....inspected, tested and if found proper is ready for sale 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 mere....
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....appellant falls under Chapter Heading 72249099 or Chapter Heading 73049000. 3. The appellant 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 sem....
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....her convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides 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-sectio....
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.... quality Of die steel quality. . Of cobalt bearing high speed steel quality. Forged blanks of alloy steel Other: --- Billets ----Other kg. 10% kg 10% kg 10% kg 10% kg 10% kg 10% kg. 10% kg. 10% Document 2 7304 • Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel Line pipe of a kind used for oil and gas pipelines: -Of stainless steel: 7304 11 7304 11 10 --Tubes and pipes. 7304 11 20 ---Blanks for tubes and pipes 7304 11 90 7304 19 -Other - -Other: **** 好好好 kg. 10% kg. 10% kg 10% Document 3 Chapter 73 Articles of iron or steel 7304 19 10 Tub....