STEEL AUTHORITY OF INDIA Vs. COLLECTOR OF CUSTOMS
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
STEEL AUTHORITY OF INDIA
COLLECTOR OF CUSTOMS
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(1.) THE issue for determination in the present appeal is the classification of Molybdenum Oxide ("Mo O", for short) under the First Schedule to the Customs Tariff Act, 1975, as it stood at the time of import i.e. on or about 25 -3 -1987. The appellants claimed classification under Heading 2613.10 This was negatived by the lower authorities who upheld the classification originally made under Heading 2825.70. The refund claim on the basis of the claimed classification was rejected by the Assistant Collector and by the Collector (Appeals). Hence the present appeal.
(2.) WE have heard Shri A.N. Haksar, Advocate, for the appellants and Shri M. Jayaraman, DR, for the respondent -Collector.
(3.) THE two competing headings read as follows: -
"26.13 Molybdenum Ores and concentrates 2613.10 - Roasted 28.25 Hydrazine and Hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides 2825.70 - Molybdenum oxides and hydroxides".
The issue had come up before the Tribunal in the case of MMTC v. CC, Calcutta. The Molybdenum content was above 61%. The goods were assessed under Heading 28.01/58(1) negating MMTC's claim for Heading 26.01(1). The department had relied on a Trade Notice issued by the Collector of Customs, Calcutta according to which Mo O containing over 61% Mo would fall under Heading 28.01/58(1) and Mo O with 55% to 61% Mo content under Heading 26.01 as ore concentrate. MMTC's counsel drew the Tribunal's attention to the Madras Collector's notice which classified Mo O without any qualifying remarks under Heading 26.01 The Tribunal took note of the statutory Chapter Note 2 to Chapter 26 and Note 1(a) to Chapter 28 and remanded the matter of classification to the Collector (Appeals). It observed that the use of the goods for nonmetallurgical purposes i.e. not in the extraction of metal (in that case) was not a bar to their classification under Heading 26.01, if they otherwise conformed to the requirements in the said note.;
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