1999 (2) TMI 236

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r : G.P. Agarwal, Member (J)]. - The only short question which arises for our consideration in this appeal is as to whether the imported goods Chrome Nickel Steel Tubes (Incoloy 800) conform to the specification, composition and description of "Stainless Steel", so as to be assessable duty under Item No. 73.15(2) of the First Schedule to the Customs Tariff Act, 1975 as held by the authorities be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e said contention of the appellants and held that the goods imported contain 19.90% chromium and are covered by the definition stainless steel in the I.S.I. as well as in the I.T.C. Policy Book 1981-82 and therefore goods imported would fall under category of "stainless steel" and would be assessable under Heading 73.15(2) of the CTA, 1975 and by virtue of recent Customs Tariff (Amendment) Act, 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h his usual fairness submitted that in the case of Collector of Customs, Bombay v. Warners Hindustan Ltd. - 1986 (26) E.L.T. 367, this Tribunal after considering the entire case law on the point had concluded that "Incoloy-800" are not "Stainless Steel" falling under Item No. 73.15(2) of the First Schedule to the Customs Tariff Act, 1975 and therefore they fall under Item No. 73.15(1) of the sched....