https://www.taxtmi.com/caselaws?id=74630 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. en-us Mon, 08 Oct 1984 00:00:00 +0530 Fri, 10 Jun 2011 10:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74630 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. Case-Laws Customs Mon, 08 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74630