Only product with solid section are classifiable as semi-finished products

Technocraft Enterprise Vs C.C. (CESTAT Ahmedabad) We find that the essential dispute is if the product imported by the appellant falls under Chapter Heading 72249099 or Chapter Heading 73049000. The appellant is seeking classification of the product as semi-finished product of other alloy steel. it is seen that only product with solid section are classifiable as semi-finished products. The products which are not of solid section cannot be classified as semi-finished products. In view of above, the classification under Chapter Heading 7224 as semi-finished produce has to be ruled out as the pro...