1997 (6) TMI 150

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....hiben K. Dhar, Member (T)]. -  This appeal is directed against order dated 8-1-1991 of Collector of Customs (Appeals). They imported a consignment which they declared as Electric Resistance Alloy (Ferrous Base) Strips. These were assessed to duty under CTH 7226.99. Subsequently however, the demand of duty was issued on the ground that the goods are classifiable under CTH 7220.90 as Flat-roll....

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....el are satisfied. CTH 72.20 refers to products of stainless steel of a width of less than 600 mm. There is no dispute in regard to other conditions but dispute is only whether it is Flat-rolled product of stainless steel classifiable under 72.20 or Flat-rolled products of other alloy steel classifiable under 72.26. Since the conditions relating to stainless steel as stated in Chapter Note 1 are sa....