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1997 (3) TMI 95 - SC - CustomsWhether stainless steel circles imported by the appellants are classifiable under Customs Tariff Entry 73.15(2) instead under Tariff Entry 73.15(1)? Held that:- As appeals deal with Tariff Entry 73.15 as it stood prior to its amendment with effect from 1-1-1981. Therefore, stainless steel circles imported by the importers in all these appeals are classifiable under Tariff Heading 73.15(1) and not under Tariff Heading 73.15(2).
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