https://www.taxtmi.com/caselaws?id=120037 Imported prime quality seamless stainless steel mother pipes were treated as classifiable under Customs Tariff heading 73.17/19 during the relevant import period because the tariff entry then covered tubes and pipes by description, irrespective of material. The later amendment effective from 15-4-1982 was regarded as only a bifurcation of the sub-heading for differential duty rates, not a substantive change excluding earlier imports. Stainless steel, being alloy steel, also fell within the tariff description for the disputed period. The classification adopted by the authorities was upheld and the refund claim failed. en-us Thu, 22 Sep 2005 00:00:00 +0530 Mon, 16 Jul 2012 13:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120037 Imported prime quality seamless stainless steel mother pipes were treated as classifiable under Customs Tariff heading 73.17/19 during the relevant import period because the tariff entry then covered tubes and pipes by description, irrespective of material. The later amendment effective from 15-4-1982 was regarded as only a bifurcation of the sub-heading for differential duty rates, not a substantive change excluding earlier imports. Stainless steel, being alloy steel, also fell within the tariff description for the disputed period. The classification adopted by the authorities was upheld and the refund claim failed. Case-Laws Customs Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120037