Tisco Ltd. Vs. Collector of Central Excise - Court Judgment
Excerpt
.....feature in between the tariff entries is if the item is plates and universal plates they come under the heading 7208.11 and if items are other flat products they come under 7208.91. it was the submission of the party that if it is classified under heading 7208.91 they are entitled to benefit of concessional rate in terms of notification 89/88 which was not considered by the authorities below. important point to be considered in this case is whether item in question manufactured by the appellants is of plates or other flat products. this important aspect has not been considered by the authorities below. in these circumstances, this issue requires to be examined. the appellants may make use of this opportunity to substantiate their claim that item is of other flat products and not of mere plates. thus, this appeal is allowed by way of remand.
Judgment
1. This appeal arises out of and is directed against the order-in-appeal dated 8-11-1989 passed by the Collector of Customs and Central Excise (Appeals), Calcutta. The dispute is in respect of classification of plates. The Assistant Collector has classified the item under Heading 7208.11 as against the classification under Heading 7208.91 claimed by the assessee. A classification list was filed in pursuance of the Notification 89/88, dated 1-3-1988. It was the contention of the party before the Collector (A) that Assistant Collector has unilaterally changed the classification without giving an opportunity of the personal hearing and without assigning any cogent reasons whatsoever for such amendment. The Collector (A) while deciding the matter has not dealt with the issue of denial of principles of natural justice but proceeded to confirm the classification of the product under 7208.11 as held by the Assistant Collector.72.08 - Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated We find that in both the cases item should exceed 5 mm thickness either to classify under 7208.11 or under 7208.91. The distinctive feature in between the tariff entries is if the item is plates and universal plates they come under the Heading 7208.11 and if items are other flat products they come under 7208.91. It was the submission of the party that if it is classified under Heading 7208.91 they are entitled to benefit of concessional rate in terms of Notification 89/88 which was not considered by the authorities below. Important point to be considered in this case is whether item in question manufactured by the appellants is of plates or other flat products. This important aspect has not been considered by the authorities below. In these circumstances, this issue requires to be examined. The appellants may make use of this opportunity to substantiate their claim that item is of other flat products and not of mere plates. Thus, this appeal is allowed by way of remand.