the tribunal allowed the appeals and held that the flat product of thickness less than 3.0 mm and a width of less than 75 mm is classifiable as bars as claimed by the respondents herein and number as hoops as held by the assistant companylector central excise and upheld by the appellate companylector of central excise.
steel publication the making shaping and treating of steels edited by herald e. mc.
the tribunal numbered that the companylector had stated and what are the different categories.
the appellate companylector also considered the definition of hoop and strips in the brussels tariff numberenclature which described these as follows hoop and strip heading number 73.
he held that according to the specifications the product in question sequarely fell within the above definition particularly when the description of the tariff items covered hoops all sorts.
he relied on the definition of hoops evolved in companysultation with the ministry of steel and the indian standard institution.
from the judgment and order dated 22.4.1987 of the customs excise and gold companytrol appellate tribunal new delhi in appeal number 1546 1547 etc.
the tribunal in its order discussed various aspects of the matter.
in allowing the appeals the tribunal referred to s. steel publications the shaping and treating of steel wherein it is stated as follows goods have been rolled in a bar mill and have number been subjected to the process mentioned by the book for producing hoops and that they were number meant for bailing or packaging which a hoop is meant for.
patel rajiv dutta and r.s.
the respondents preferred appeals to the tribunal.
in the result the appellate companylector of central excise inter alia for the reasons stated above found numberreason to interfere with the order of the assistant collector central excise which was accordingly upheld.
civil appellate jurisdiction civil appeals number.
soli j. sorabji k.k.
the collector companysidered the indian standard 1956 62 2nd reprint may 1975 which defined hoops as follows 5.54 hoop bailing hoop iron a hot rolled flat product rolled in rectangular section of thickness less than 3.0 mm and width less than 75.0 mm.
in order number 267 to 283 of 1987 b i. k. banerjee solicitor general r.p.
the judgment of the companyrt was delivered by sabyasachi mukharji j. these are appeals from the decision of the customs excise gold companytrol appellate tribunal new delhi hereinafter referred to as cegat under section 35l b of the central excises salt act 1944 hereinafter called the act .
the respondent calcutta steel industries filed revised classification lists wherein they had classified all rectangular products of thickness below 3.0 mm manufactured by them as bars companyered by tariff item 26aa ia of the central excise tariff.
in u.s.
1671 87 of 1987.
sodhi for the respondents .
tobacco barrel hogshead hoop and special hoop for special packages.
the respondents preferred appeals to the companylector of central excise appeals .
srivastava and p. parmeswarn for the appellants.
