1998 (9) TMI 311

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.... SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the order-in-appeal dated 8-11-1989 passed by the Collector of Customs and Central Excise (Appeals), Calcutta. The dispute is in respect of classification of plates. The Assistant Collector has classified the item under Heading 7208.11 as against the classification under ....

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....lled, not clad, plated or coated -   Plates and universal plates : - 7208.11 Exceeding 5 mm in thickness -   Other flat products : - 7208.91 Exceeding 5 mm in thickness We find that in both the cases item should exceed 5 mm thickness either to classify under 7208.11 or under 7208.91. The distinctive feature in between the tariff entries is if the it....