2005(09)LCX0397

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI [COURT NO. I]

Ms. Jyoti Balasundaram, Vice-President and Dr. T.V. Sairam, Member (T)

Chokshi Tube Co. Ltd.

Versus

Commissioner of Customs (A.C.C.), Mumbai

Final Order No. A/424/2005-WZB/C-I(C.S.T.B.), dated 22-9-2005 in Appeal No. C/1088/99-Mum.

Advocated By -

None, for the Appellant.
Shri Manoj Krishna, DR, for the Respondent..

[Order per : Jyoti Balasundaram, Vice-President]. -

The claim of the appellants for refund of duty paid under Customs Tariff heading 73.17/19 has been rejected by the authorities below on the ground that the goods were prime quality seamless stainless steel and assessable to duty under that heading.

2. None appears for the appellants in spite of notice. Hence, we heard the Ld. DR and perused the records.


3. The contention of the appellants is that since the heading was amended on 15-4-1982 to cover tubes and pipes and blanks there for of iron or steel and other stainless steel, the goods imported by them during the period August to November 1978 namely, prime quality stainless steel seamless mother pipes were not classifiable under Customs Tariff heading 73.17/19, and they were not chargeable to duty. However, as seen from the order of the authorities below, the headings during the period of import, covered all tubes and pipes irrespective of the material out of which they were made. The amendment has also been rightly held amount to bifurcation of sub-heading only for the purpose of levy of duty at different rates. Moreover, stainless steel, is an alloy steel and therefore it would be covered under heading 73.17/99 during the period in dispute.


4. In the light of above discussion, we uphold the impugned order and reject the appeal.

Equivalent 2007 (208) ELT 0541 (Tri. - Mumbai)