TaxTMI 
TaxTMI 
2001 (7) TMI 119
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....ill of Entry claiming classification of the said imported goods under Tariff Heading 73.15(1). The Assistant Collector classified the said goods under Heading No. 73.33/40(2) of the Customs Tariff on the ground that the chromium content of the goods imported is 10.81 per cent which made the imported goods classifiable as stainless steel. On appeal, the Collector held that since the chromium conten....
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....f a tariff Public Notice No. 56/78, dated July 19, 1978 is involved. Both the appellant and the respondent rely on the same. The said notice reads thus : "It is for the information of the Importers, Custom House Agents and all others concerned that alloy steel which is known as stainless steel in the trade and having more than 11% Chromium will be continued to be considered as stainless steel for....
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....ing to the appellant, it will have to be treated as an alloy steel only and should be classified under the residuary Head in Tariff Heading 73.15(1) i.e. 'not elsewhere specified'. But, Mr. Krishnamurthi Swami, learned counsel appearing for the respondents/Revenue, argues that as per the above tariff public notice if an alloy steel is known as stainless steel in the trade, the same will have to be....
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....shows, as contended by Mr. Bhatt, that for an alloy steel to be considered as stainless steel, it will have to satisfy two conditions i.e. the alloy steel should be known in the trade as stainless steel and further it should contain 11% chromium as a component of the alloy steel. This is clear from the use of the word 'and'. If the intention of the trade notice was to treat the two types of alloy ....