1996 (8) TMI 233

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....rder per : S.L. Peeran, Member (J)].- This appeal arises from order-in-appeal dated 6-1-1988 passed by the Collector (Appeals), Bombay confirming in order of assessment dated 2-4-1987 passed by Assistant Collector of Customs, Bombay. 2. The appellants have imported 2.035 m.t. of "Phosphor Bronze Foils in Coils", the same was declared for classification purpose under Chapter sub-heading ....

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....nts have represented the case to be decided on written submissions. Ld. DR submits that appellants are not entitled to the benefit of the notification for the reason that the goods do not fall within the description of the notification which clearly stipulates : "Copper foil (whether or not embossed; cut to shape, perforated, coated, printed or backed with paper or other reinforcing material) o....

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....ned in the light of the technical literature and understanding of the goods in the trade without reference to the Chapter Notes and Section Notes, in view of the fact that the tariff entry and the description of the notification does not tally. Further, it has to be observed that the Chapter Note and Section Note are relevant for the purpose of classification purposes only and same cannot be appli....