https://www.taxtmi.com/caselaws?id=85823 Hot rolled stainless steel coils of 3.05 mm thickness and 460 mm width were treated as classifiable under Heading 73.15(2), and the width requirement in Chapter Note 1(k) was not accepted as a basis to deny exemption. The Tribunal followed its earlier final order on the same issue and held that Notification No. 197/83-Cus. granted exemption to coils falling under sub-heading (2) without imposing any further disqualifying condition based on width. The goods were therefore held eligible for the notification benefit, and the assessee succeeded on classification and exemption. en-us Tue, 24 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85823 Hot rolled stainless steel coils of 3.05 mm thickness and 460 mm width were treated as classifiable under Heading 73.15(2), and the width requirement in Chapter Note 1(k) was not accepted as a basis to deny exemption. The Tribunal followed its earlier final order on the same issue and held that Notification No. 197/83-Cus. granted exemption to coils falling under sub-heading (2) without imposing any further disqualifying condition based on width. The goods were therefore held eligible for the notification benefit, and the assessee succeeded on classification and exemption. Case-Laws Customs Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85823