https://www.taxtmi.com/caselaws?id=43109 Imported valve steel was treated as a separate and distinct product from stainless steel, so it fell under Clause 1 of Item 73.15 of the Customs Tariff rather than the higher-duty Clause 2. On that classification basis, the Revenue's contrary entry did not stand and the petitioners were entitled to consequential refund of excess duty. The operative principle stated is that goods distinguished from stainless steel must be assessed under the tariff entry specifically applicable to valve steel. en-us Wed, 01 Aug 1990 00:00:00 +0530 Wed, 16 Jun 2010 11:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43109 Imported valve steel was treated as a separate and distinct product from stainless steel, so it fell under Clause 1 of Item 73.15 of the Customs Tariff rather than the higher-duty Clause 2. On that classification basis, the Revenue's contrary entry did not stand and the petitioners were entitled to consequential refund of excess duty. The operative principle stated is that goods distinguished from stainless steel must be assessed under the tariff entry specifically applicable to valve steel. Case-Laws Customs Wed, 01 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43109