Stainless steel flat classification turned on technical evidence, with imports treated as flats rather than strips.

Imported stainless steel flats measuring 6 mm x 250 mm in straight lengths were considered for tariff classification under Item 73.15 of the Customs Tariff Act. Technical opinions from IIT Bombay and the Victoria Jubilees Technical Institute, Bombay supported treatment of the goods as flats rather than hoops or strips, and earlier appellate orders on identical imports had taken the same view. On that basis, the goods were held more appropriately classifiable as stainless steel flats under Item 73.15(1), not as strips under Item 73.15(2), with consequential relief following in favour of the assessee.

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Issues: Whether stainless steel flats of 6 mm x 250 mm in straight lengths were classifiable as stainless steel strips under Item 73.15(2) of the Customs Tariff Act or under Item 73.15(1) as goods not elsewhere specified.

Analysis: The imported goods were described in the invoice and bill of entry as stainless steel flats. Technical opinions from the Indian Institute of Technology, Bombay, and the Victoria Jubilees Technical Institute, Bombay supported classification of the goods as flats rather than hoops and strips. Earlier appellate orders in respect of identical stainless steel flats had also held that such goods fell under Item 73.15(1), and that view had been followed in subsequent assessments of similar imports. On that basis, the goods were treated as more appropriately classifiable as flats.

Conclusion: The goods were not liable to be assessed under Item 73.15(2) and were correctly classifiable under Item 73.15(1), in favour of the assessee.

Final Conclusion: The appeal succeeded and the assessee obtained consequential relief on the basis that the imported stainless steel flats fell under Item 73.15(1).

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