Seamless Tubes and Pipes Classified as Nickel Alloy u/s XV, Chapter 75 Notes Confirmed by Both Parties.

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....Classification of imported goods - seamless tubes and pipes - the goods qualify as nickel alloy in terms of Section note 5 of Section XV read with sub- heading note 1 (b)(ii) of chapter 75 - It is also not disputed by the Revenue that the said product is commercially also known as nickel alloy and not steel. This specific assertion has been made by appellant and the same has not been disputed by the Revenue. - AT....