https://www.taxtmi.com/caselaws?id=42937 The court ruled in favor of the appellants, a Small Scale Unit manufacturing stainless steel utensils, in a case concerning the classification of Stainless Steel Circles under the Customs Tariff Act, 1975. The court held that the circles should be classified under a lower duty rate of 40% under Heading 73.15(1) instead of the initially assessed 220% under Heading 73.15(2). As a result, the appellants were entitled to a refund of the excess duty paid. The court set aside the previous judgment and directed the refund of the excess duty within eight weeks. en-us Tue, 12 Sep 1989 00:00:00 +0530 Wed, 29 Aug 2018 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42937 The court ruled in favor of the appellants, a Small Scale Unit manufacturing stainless steel utensils, in a case concerning the classification of Stainless Steel Circles under the Customs Tariff Act, 1975. The court held that the circles should be classified under a lower duty rate of 40% under Heading 73.15(1) instead of the initially assessed 220% under Heading 73.15(2). As a result, the appellants were entitled to a refund of the excess duty paid. The court set aside the previous judgment and directed the refund of the excess duty within eight weeks. Case-Laws Customs Tue, 12 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42937