Tariff classification of stainless steel circles upheld under Heading 73.15(2), following the Madras High Court's view.

Imported stainless steel circles were classified under Heading 73.15(2) of the Customs Tariff Act, 1975 rather than Heading 73.15(1), following the Madras High Court's decision on the same classification issue. The Tribunal accepted the respondent's contention that the goods fell within Heading 73.15(2), and the appeal was dismissed.

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Issues: Whether the imported stainless steel circles were classifiable under Heading 73.15(1) of the Customs Tariff Act, 1975 or under Heading 73.15(2) of the Customs Tariff Act, 1975.

Analysis: The dispute concerned the proper tariff classification of stainless steel circles imported by the appellant. The Tribunal followed the decision of the Madras High Court on the same classification issue and accepted the respondent's contention that the goods fell within Heading 73.15(2).

Conclusion: The imported goods were held classifiable under Heading 73.15(2) of the Customs Tariff Act, 1975 and not under Heading 73.15(1) of the Customs Tariff Act, 1975, resulting in dismissal of the appeal.

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