1997 (3) TMI 185

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....Respondents. [Order per : J.H. Joglekar, Member (T)]. - The appellants imported Phosphor Bronze Strips which were cleared in terms of Notification No. 231/83-Cus., dated 18-8-1983 (serial No. 43). Later on a less charge memo was issued alleging short levy of duty. The ground was that the imported goods were of a thickness of 0.13 mm; whereas as per Note to Chapter 74, the minimum thickness r....

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....e impugned goods was less than 0.15 m.m. It is also not contested that the demand is within time. The only ground in the appeal memorandum is that by practice, conventions and precedents; similar goods have earlier been classified by the Custom House as strips. It is also claimed that in the market the goods of thickness lower than 0.15 m.m. are known as strips. We observe that where the Tariff it....