https://www.taxtmi.com/caselaws?id=90415 The Tribunal upheld the Revenue's appeal regarding the classification of imported metal steel sheets, determining that the goods were correctly classified as uncoated under Heading No. 72.09 of the Customs Tariff. The dispute arose when a refund claim was filed for duty paid on the imported goods, alleging they were coated tin free steel waste, which was rejected due to insufficient evidence. The Collector of Customs (Appeals) initially allowed the refund claim based on the goods' description, but the Tribunal found no basis for the coating claim and upheld the rejection, emphasizing the lack of factual support. en-us Fri, 05 Sep 1997 00:00:00 +0530 Fri, 07 Oct 2011 12:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90415 The Tribunal upheld the Revenue's appeal regarding the classification of imported metal steel sheets, determining that the goods were correctly classified as uncoated under Heading No. 72.09 of the Customs Tariff. The dispute arose when a refund claim was filed for duty paid on the imported goods, alleging they were coated tin free steel waste, which was rejected due to insufficient evidence. The Collector of Customs (Appeals) initially allowed the refund claim based on the goods' description, but the Tribunal found no basis for the coating claim and upheld the rejection, emphasizing the lack of factual support. Case-Laws Customs Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90415