1984 (10) TMI 146 - AT - Customs

Summary

The case involved the classification of stainless steel 'flats' imported by the appellants. The question was whether they should be assessed as stainless steel strips under Item 73.15(2)-CTA or under Tariff Item No. 73.15(1). The Tribunal ruled in favor of the appellants, stating that the goods should be assessed under Item 73.15(1) based on expert opinions and previous decisions. The appeal was allowed with consequential relief granted to the appellants.