“Flat rolled product of steel, plated or coated with alloy of Aluminium and Zinc. This alloy of Aluminium and Zinc may contain one or more additional elements which in individual or in combination shall not exceed 3% by weight.”
Further, the product under consideration may be in coil form or not in coil form whether or not plain, corrugated or in profiled form. PUC may be skin-passed / processed on tempermill or non-skin-passed whether or not surface treated with or without additional nonmetallic coating. PUC may be supplied in various trade names including but not limited to Alu-Zinc, Al-Zn, Zinc Aluminium, Aluminium Zinc, Zincalume, Galvalume etc. It is also noted that PUC offers resistance to corrosion and is used in many applications and sectors including but not limited to infrastructure projects, solar power projects, roofing, walling decking, cladding and framing, white goods and appliances, furniture and substrate for colour coated steel. PUC does not include the following products: -
i. Flat rolled steel products coated with Zinc without addition of Aluminium;
ii. Flat rolled steel products coated with Aluminium without addition of Zinc;
iii. Pre-painted or colour coated Aluminum Zinc alloy coated steel sheets (Pre-coated SGL sheets).
PUC falls under tariff items 72106100, 72125090, 72259900 and 72269990 of the Customs Tariff Act, 1975. PUC is also being imported under other Customs Tariff Items 72101290, 72103090, 72104900, 72106900, 72107000, 72109090, 72121090, 72122090, 72123090, 72124000, 72169910, 72255010, 72259100, 72259200, 72269930 etc. The customs classification is indicative only and is in no way binding on the scope of the present investigation.