https://www.taxtmi.com/caselaws?id=165868 The Government directed re-assessment of imported heat-resisting steel/stainless steel as stainless steel strips under Item No. 63 (20-A) ICT read with Notification No. 24-Cus., dated 1-3-73, granting consequential refunds to the petitioners. The classification was based on ISI definitions, emphasizing trade and commercial parlance. Previous judgments and orders supporting strip classification were considered. Thirteen revision applications were disposed of accordingly, with re-assessment for other consignments to be conducted based on relevant import documents and principles outlined in the judgment. en-us Fri, 04 Jun 1982 00:00:00 +0530 Thu, 14 Aug 2014 11:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165868 The Government directed re-assessment of imported heat-resisting steel/stainless steel as stainless steel strips under Item No. 63 (20-A) ICT read with Notification No. 24-Cus., dated 1-3-73, granting consequential refunds to the petitioners. The classification was based on ISI definitions, emphasizing trade and commercial parlance. Previous judgments and orders supporting strip classification were considered. Thirteen revision applications were disposed of accordingly, with re-assessment for other consignments to be conducted based on relevant import documents and principles outlined in the judgment. Case-Laws Customs Fri, 04 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165868