1996 (7) TMI 220

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....der per : J.H. Joglekar, Member (T)]. -  This appeal arises from the order of the Collector (Appeals) dated 9-12-1986. The issue for consideration is whether the goods imported by the assessee namely stainless steel sheet both sides mirror finished are classifiable under Heading 73.15(2) or whether they are classifiable under Heading 84.60 of the CTA, 1975. The original authority had class....

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....ed for decision on the basis of the appeal memorandum. In this communication, the reference was made to the order of the Hon'ble Supreme Court of India in C.A. No. 4791/90 in which the order of the CEGAT bearing No. 168/90-B2 had been upheld. 3. Shri A.T. Usman, ld. DR reiterated the grounds made in the appeal order. 4. We have carefully considered the submissions made by ld. DR an....

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....e judgments. In the later judgment dated 14-3-1990, the Tribunal observed as under : "Undoubtedly, now a days due to technological advance the shape or design of moulds was no longer a crucial criterion for considering any article as a mould, but it was necessary to show that the article was required to be used as a mould, and could be used as such i.e. it functioned as a mould." Although th....