1998 (4) TMI 272

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.... : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the Order-in-Appeal No. C 18 AP/84/89, dated 7-2-1990 dated 20-2-1990 (sic) passed by the Collector of Customs (Appeals), Madras. 2. Heard Shri R.N. Ojha, Sr. Asstt. Supervisor and Shri R.S. Sangia, JDR. 3. In this case, the benefit of Notification No. 211/77-Cus. dated 15-10-1977 was denied to the appellants.....

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.... goods imported by the appellants are not in the form of coil strips, sheets, rods, bars, wires and tubes. The petition of the appellant is that as the goods imported by the appellants were manufactured from the alloy they should be taken as alloy for the purposes of Notification No. 211/77-Cus. 4. We find that the issue involved in this case is covered by the decision in the appellants' own....