1988 (6) TMI 232

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.....R., for the Respondents. [Order per : P.C. Jain, Member (T)].  - Short question involved in this appeal is the classification of goods described in the bill of entry as "stainless steel circles defective". Examination report of the goods further reveals that these are circles of diameter ranging from 255mm to 355mm. The department assessed it under CTA Tariff Heading 73.15(2). The appe....

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.... circles specifically under Tariff Heading 75.15(2) made the intention of the legislature to classify this item under Heading 73.15(2) very clear. 2. Learned Consultant for the appellants has fairly conceded in the beginning itself that there are two decisions directly on this issue. These are (i) 1982 ECR 772-D (Del.) (M/s. Super Traders v. Union of India) and (ii) 1986 (26) E.L.T. 201 (Mad.) ....

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....hich can be cut from rectangular sheets of width not exceeding 500 mm. alone should be brought within the Heading 73.13 and consequently for stainless steel sheets under Heading 73.15(2). It is admitted on both sides, according to the learned Consultant, that the Customs Tariff (Amendment) Act, 1982 which is retrospective in effect from 1.3.1981 only does not apply to this case inasmuch as the imp....

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....efore, urges that Chapter Note 1(n) which is the key to determination of classification of non-rectangular sheets is clearly applicable and no dimensions therein have been provided for non-rectangular shapes. Therefore, learned Consultant's attempts at distinguishing the two judgments mentioned above do not succeed. 4. We have carefully considered the pleas advanced on both sides. We observe th....