1997 (6) TMI 196

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....al, SDR, for the Respondent. [Order]. - The appeal is against the order of the Collector (Appeals) confirming the order of the Assistant Collector. Appellant declared as an input "tin plate" for the manufacture of metal containers. The Assistant Collector [whose order has been confirmed by the Collector (Appeals)] has held that this declaration did not cover lacquered tin plate and therefore....

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....ing this issue. However, it is not unreasonable that the assessee could believe that the goods would be classifiable under sub-heading 7212.20 for the reason that they were coated or plated with tin. The departmental representative contended that what was received was tin plate and plate was different from sheets. Heading 72.12 makes no such distinction and sub-heading 20 contains the word "plated....