Customs classification of stainless steel coils as strips, not sheets, followed binding precedent and revision order reasoning.

Stainless steel sheets in coils of specified width and thickness were treated as strips for customs classification, not as sheets, because an earlier Madras High Court decision on similar goods was followed and no contrary authority was shown. The Tribunal applied that precedent to appellants within the High Court's jurisdiction and also accepted the reasoning in Government of India revision orders addressing the same classification question. The goods were therefore classified as strips, and the appeals were allowed with consequential relief.

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Issues: Whether stainless steel sheets in coils of specified width and thickness were classifiable as sheets or as strips for customs duty assessment.

Analysis: The classification dispute was treated as settled by an earlier decision of the Madras High Court holding similar goods to be strips. No contrary authority was shown. As the appellants fell within the jurisdiction of that High Court, its decision was treated as applicable. The Tribunal also agreed with the reasoning and conclusion in the Government of India's revision orders dealing with the same question.

Conclusion: The goods were held classifiable as strips and not as sheets.

Final Conclusion: Both appeals were allowed and consequential relief was granted to the appellants.

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