1983 (4) TMI 252

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.... Shri A.S. Sunder Rajan, D.R., for the Respondent. ORDER A common point is involved in these two appeals of the same appellants and they were, therefore, heard together on 4-4-1983. 2. The point involved in these two appeals is whether stainless steel sheets in coils, having width of 500 mm. and thickness of 0.5 mm., are to be classified as sheets or as strips for the purpose of a....

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....onsidered the matter. We find that the point at issue in this case stands settled with the judgment, of the Hon'ble, High Court of Madras, reported as 1977-2 MLJ 202, in which the said High Court have held similar goods imported by another party as strips. No contrary judgment has been brought to our notice. The appellants fall within the jurisdiction of Madras High Court and the judgment of that ....