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2013 (8) TMI 210 - AT - CustomsMis declaration of goods – assessee was claiming the benefit of Notification No.21/2002 on their import of steel coils - difference of opinion - matter referred to larger bench on the following issues: 1. Whether to qualify as ‘other alloy steel' minimum one element in the proportion prescribed in Chapter Note 1(f) of Chapter 72, ( in addition to steel), is essential as held by Member (Technical) in para 5.1.2 of the order, or 2. Whether to qualify as ‘other alloy steel' not only one element is essential in proportion prescribed but if there are more than one element (in addition to steel) all should be in proportion prescribed in Chapter 1(f) of Chapter 72, are essential, as held by the Member (Judicial.)
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