https://www.taxtmi.com/caselaws?id=166071 Stainless steel sheets in coils of specified width and thickness were treated as strips for customs classification, not as sheets, because an earlier Madras High Court decision on similar goods was followed and no contrary authority was shown. The Tribunal applied that precedent to appellants within the High Court's jurisdiction and also accepted the reasoning in Government of India revision orders addressing the same classification question. The goods were therefore classified as strips, and the appeals were allowed with consequential relief. en-us Mon, 04 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 11:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166071 Stainless steel sheets in coils of specified width and thickness were treated as strips for customs classification, not as sheets, because an earlier Madras High Court decision on similar goods was followed and no contrary authority was shown. The Tribunal applied that precedent to appellants within the High Court's jurisdiction and also accepted the reasoning in Government of India revision orders addressing the same classification question. The goods were therefore classified as strips, and the appeals were allowed with consequential relief. Case-Laws Customs Mon, 04 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166071