https://www.taxtmi.com/caselaws?id=165741 Imported stainless steel coils were held to require proper and uniform measurement of thickness for customs classification, and an assessment based only on edge measurements and an averaged figure from inconsistent sources was found unsustainable. The court accepted that the goods were of plate thickness, with 3.175 mm removing them from the higher-duty treatment applied to sheets. The excess duty paid under protest was therefore refundable, and the orders refusing refund were set aside. en-us Mon, 07 Sep 1981 00:00:00 +0530 Fri, 08 Aug 2014 18:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165741 Imported stainless steel coils were held to require proper and uniform measurement of thickness for customs classification, and an assessment based only on edge measurements and an averaged figure from inconsistent sources was found unsustainable. The court accepted that the goods were of plate thickness, with 3.175 mm removing them from the higher-duty treatment applied to sheets. The excess duty paid under protest was therefore refundable, and the orders refusing refund were set aside. Case-Laws Customs Mon, 07 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165741