2005(05)LCX0060

IN THE CESTAT, SOUTH ZONAL BENCH, BANGALORE

Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T)

Hyderabad Industries Ltd.

Versus

Commissioner of Customs, Hyderabad

Final Order Nos. 857-858/2005, dated 30-5-2005 in Appeal Nos. C/133 & 489/2000

Cases Quoted -

Hyderabad Industries Ltd. v. Collector-1996(09)LCX0069 Eq 1996 (088) ELT 0431 (Tribunal) - Relied on [Para 2]
Hyderabad Industries v. Collector-2002(04)LCX0097 Eq 2002 (143) ELT A078 (S.C.) -Relied on [Para 2]

Advocated By -

Shri V.J. Sankaram, Advocate,for the Appellant.
Shri R.N. Vishwanath, SDR, for the Respondent.

[Order per: S.L. Peeran, Member (J)]. -

Both these appeals arise from OlA No. 20/99-Cus., dated 6-9-1999 & 17/2000-Cus., dated 22-3-2000 by which the Commissioner has taken a view that the imported item is not Moulds for classification under CSH 8480.60, but they are Flat Hot Rolled Steel Sheets for classification under CSH 7208.90.
2. We have heard both sides in the matter and have gone through the photographs and other materials produced by the appellants. The appellants' contention is that the imported item is a Mould and not Flat Hot Rolled Steel Sheets as contended by the Revenue. They contend that these Moulds are fixed in the Plant in the machinery and the Sheets pass over it and they are pressed to get Asbestos Cement Sheets. It is their contention that the wet asbestos cement sheets are placed on a template having flat/corrugated pattern/profile for being carried to the drying chamber. The manufacture of the asbestos cement sheets is complete at green stage i.e. the moment a plain asbestos cement sheet is cut to size and after getting the desired thickness in sheet-forming drum and ready for be- ing further feeding to corrugation box and thereafter to be taken to the drying and curing chamber. After being cut and dropped from sheet-forming drum and corrugated if required, each asbestos cement sheet is then placed on a template either in plain form or corrugated form inter spread one over another depending upon the wet asbestos cement sheet, it is required to hold and support the profile of wet sheet from underneath for the purpose of carrying it into the drying chamber in order to prevent any loss of shape and structure of green asbestos cement sheets whether plain or corrugated. It is submitted that it is thus evident that in the manufacture of asbestos cement sheets, plain or corrugated, the steel plates play the role of mould to hold and retain the wet asbestos cement sheets in its proper shape/profile and structure until the same become hard, after drying for sixteen hours in heating chambers and become marketable after curing. This plea, on a detailed consideration, satisfies that the item in question is Mould for mineral materials in terms of explanatory Notes to CH 84.80 at pg. 1429 under the Heading "Moulds for Mineral Materials". Para 2 reads as "Moulds for moulding concrete, cement or asbestos-cement goods (tubes, vats, paving stones, flags, chimney-pots, banisters, architectural ornaments, wall, floor or roof slabs, etc.)". From the product profile enumerated, it can be seen that these products are made using the relevant mould, which gives it the required shape and also retains the same while the product being moulded is set. In the subject case, the Flat Hot Rolled Steel Sheets imported are used to transport the wet asbestos cement sheets which are not moulded but manufactured by a process of progressive formation of the sheet layer by layer from the raw material mix. Therefore, the Explanatory Note to CSH 8480 supports the case of the importer. We also notice that the Tribunal, in the case of Hyderabad Industries Ltd. v. CCE, by Final Order No. 552/96-D and 553/96-D, dated 18-9-96, reported in 1996(09)LCX0069 Eq 1996 (088) ELT 0431 (T), has clearly held that "Hot rolled Steel Sheets used as templates in the process of manufacture of cements are required to be classified under CSH 8474.00 from 1-3-86 onwards and not under CSH 7212.00. We find that this judgment has been approved by the Apex Court in 2002 (143) ELT A78. This citation also applies to the facts and circumstances of this case. The contention of the appellant for classification of the imported item as Moulds falling under CSH 8480.60 is accepted and the classification adopted by the authorities under CSH 7208.90 is set aside. The appeals are allowed with consequential relief, if any.
(Operative portion of this Order was pronounced in open court on conclusion of hearing)

Equivalent 2005 (187) ELT 0327 (Tri. - Bang.)