1986 (8) TMI 78

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.... to duty under Tariff Item No. 73.15(1) and not under Tariff Item No. 73.15(2) as assessed by the Customs authorities. The Customs authorities levied assessment on the basis that the imported consignment was of stainless steel. Paragraph 219(2) (v) of Chapter 21 of the Import and Export Policy for April, 1982 to March 1983, inter alia, states: "An exception to this is tool/die steel with about 12....