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    <title>1986 (8) TMI 78 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
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    <description>Imported alloy steel was examined for tariff classification under Tariff Item No. 73.15(1) versus 73.15(2), with the classification turning on the nature of the consignment and the policy guidance applied to tool/die steel. The record, including bills of entry and accompanying documents, showed the goods as tool/die steel with about 12% chromium and about 2% carbon, bringing them within the general classification for alloy steel. The consignment was therefore assessable under Tariff Item No. 73.15(1) rather than 73.15(2), and fresh adjudication was directed on that basis.</description>
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    <pubDate>Fri, 08 Aug 1986 00:00:00 +0530</pubDate>
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      <title>1986 (8) TMI 78 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=42336</link>
      <description>Imported alloy steel was examined for tariff classification under Tariff Item No. 73.15(1) versus 73.15(2), with the classification turning on the nature of the consignment and the policy guidance applied to tool/die steel. The record, including bills of entry and accompanying documents, showed the goods as tool/die steel with about 12% chromium and about 2% carbon, bringing them within the general classification for alloy steel. The consignment was therefore assessable under Tariff Item No. 73.15(1) rather than 73.15(2), and fresh adjudication was directed on that basis.</description>
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      <pubDate>Fri, 08 Aug 1986 00:00:00 +0530</pubDate>
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