1988 (10) TMI 43

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d classification lists wherein they had classified all rectangular products of thickness below 3.0 mm manufactured by them as bars covered by Tariff Item 26AA(ia) of the Central Excise Tariff. The Assistant Collector, Central Excise was of the tentative view that rectangular products of thickness less than 3.0 mm and of width less than 75 mm conform to the definition of Hoops and merit classification under item (ii) of Tariff Item 26AA attracting effective rate of duty of Rs. 450/- per MT less the reduction provided for under Notification No. 55/80, dated 13th May, 1980. The respondents were, therefore, called upon to show cause as to why the classification list should not be amended and duty charged accordingly. The respondents submitted t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 3.0 mm and width less than 75.0 mm." He held that according to the specifications the product in question squarely fell within the above definition particularly when the description of the Tariff Items covered "Hoops, all sorts". The Appellate Collector also considered the definition of "Hoop and Strips" in the Brussels Tariff Nomenclature which described these as follows: "Hoop and Strip (Heading No. 73.12) rolled products with sheared or un-sheared edges of rectangular section, of a thickness set exceeding 6 millimetres, of width not exceeding 500 millimetres and of such dimension that the thickness does not exceed one-tenth of the width, in straight strips, coils or flattened coils." He accordingly held that this definition showed t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the Collector had stated and what are the different categories. In U.S. Steel Publications (THE MAKING, SHAPING AND TREATING OF STEELS) edited by Herald E. Mc.Gannon, 9th Edition whom the Tribunal has described as an authority on the Steel and we presume he is, there are some observations at page 808 under the heading "Narrow Flat - rolled products" which are relevant. There, "Hoops" have been described as follows: "Hoop - There are four general classifications of this type of products : 1. Tight cooperage hoop for barrels to hold liquid. 2. Slack barrel hoop for barrels to hold dry products. 3. Tobacco barrel hogshead hoop, and 4. Special hoop for special packages." It has further to be noted that "hoop" is made either by slitting....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h the department that the manner of production of the goods can be taken into account. 4.It has also to be borne in mind that the very nature of the mill was a criteria to decide the nature of the product manufactured. Further, however, taking into account the nature and type of the mill cannot itself be the determining factor in the issue in dispute. The Tribunal also took into account that these are produced in a mill which cannot produce hoops or strips. The Tribunal found the fact that they were produced in a mill that could produce hoops and strips. Their lengths are not such as to place them in the same class as hoops. Having, therefore, regard to this and the relevant tariff item, the Tribunal came to the conclusion that it will be ....