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<h1>Premier Engineering Corp's Customs Duty Appeal Dismissed: Upheld Lower Authorities' Decisions</h1> <h3>PREMIER ENGG. CORPORATION (INDUSTRIES) Versus COLLECTOR OF CUSTOMS</h3> PREMIER ENGG. CORPORATION (INDUSTRIES) Versus COLLECTOR OF CUSTOMS - 1989 (42) E.L.T. 57 (Tribunal) Premier Engineering Corporation appealed a customs duty assessment on stainless steel circles, claiming they should be assessed differently. The appeal was rejected by the Appellate Collector and later by the Tribunal, citing a relevant judgment from the Madras High Court. The Tribunal upheld the previous decisions, dismissing the appeal. (Case Citation: 1987 (7) TMI 418 - CEGAT, NEW DELHI)