1998 (10) TMI 117

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....nthuk, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - M/s. Devkinandan & Sons manufactured G.I. threaded stay rods and anchor plates. Both the products were classified under Tariff Item 7326.90 under the classification list w.e.f. 1-4-1988. Subsequently, w.e.f. 21-12-1988 through another classification list, G.I. threaded stay rods was classified under 7318.10 and anchor p....

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....huk, learned JDR who submits that relevant factor for bifurcation is the "Chapter of the said Schedule" under which the goods fell and not the sub-heading under the same Chapter. In the instant case, as both the goods continue to be classified under the same Chapter, namely 73 even after December, 21 classification list there was no requirement to bifurcate the goods at all and to decide the ceili....