1984 (10) TMI 146

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....nhikrishnan, JDR, for the Respondent. [Order per : K. Prakash Anand, Member (T)]. - The question in this case is whether stainless steel 'flats' of 6 mm (thickness) X 250 mm (width) in straight lengths, imported by the appellants, are liable to be assessed to duty as stainless steel strips under Item 73.15(2)-CTA, or under Tariff Item No. 73.15(1), being item "not elsewhere specified". 2.&ensp....

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....bsequent Order dated 19-3-1980 disagreed with his predecessor and in four separate Appeals, arising out of similar orders in respect of identical stainless steel 'flats', passed by the same Assistant Collector of Customs, in the matter of Rookman Private Ltd., Hamilton Industries (Pvt.) Ltd. and Kirloskar Oil Engines Ltd. allowed all the said appeals and held that the said goods were liable to be ....