Judgment:
1. C/MISC/728/96-B : This Miscellaneous Application for changing the name to Tata SSL Limited was taken up at the outset. In view of the submissions made by the ld. Counsel and no objection from the ld. DR the miscellaneous application is allowed.
2. Arguing on behalf of the Appellants the ld. Counsel submits that similar issue came up for consideration against the Revenue Appeal on exactly identical issue which was decided by the Tribunal vide its final order No. C/580-581/96-B, dated 6-8-1996. The importer imported hot rolled stainless steel coils. The size of the coils were 3.05 mm.
thickness x 460 mm. width into coil. The importer sought clearance in terms of Notification No. 197/83-Cus. as amended. The Assistant Collector denied concession on the ground that "coils for [re-rolling]" as defined in Chapter Note 1(k) to Chapter 73 of the CTA, 1975 should be not less 1.5 mm. in thickness and of width not less than 500 mm.
Since width of the strips under assessment was 460 mm. he held that this Notification would not apply and ordered assessment under Heading 73.15(2) read with Notification No. 150/81 as stainless steel coils.
Collector (Appeals) allowed the appeal. He relied upon Chapter Note 2 of Chapter 73 which indicates that Heading Nos. 73.06 to 73.14 are to be taken not to apply to goods of Alloy and High Carbon Steel under Heading 73.15. Against that order of the Collector (Appeals) Tribunal held that the Notification No. 197/73 gives exemption to Hot Rolled stainless steel coils falling under sub-heading (2) of Heading 73.15.
It does not refer to any condition or restriction such as would disqualify hot rolled stainless steel coils. For the purpose of tariff heading they were classifiable under Heading 73.15(2). Tribunal, therefore, rejected the Revenue Appeal.
3. Following the ratio of this order, therefore, we set aside the impugned order and allow the appeal.