1996 (7) TMI 221 - AT - Customs

Summary

The appeal was against the order of the Collector (Appeals), Bombay regarding the classification of stainless steel welding electrodes. The appellants claimed a refund of duty, arguing that the electrodes should be classified under 83.01/15(3) for electrodes of base metal, not under Heading 73.33/40(2). The Tribunal agreed with the appellants, stating that stainless steel is an alloy of base metal and should be classified under Chapter 83. The appeal was accepted.