1984 (10) TMI 146

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..... unhikrishnan, JDR, for the Respondent. [Order per : K. Prakash Anand, Member (T)]. - The question in this case is whether stainless steel 'flats' of 6 mm (thickness) X 250 mm (width) in straight lengths, imported by the appellants, are liable to be assessed to duty as stainless steel strips under Item 73.15(2)-CTA, or under Tariff Item No. 73.15(1), being item "not elsewhere specified". 2.&ens .....

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..... ubsequent Order dated 19-3-1980 disagreed with his predecessor and in four separate Appeals, arising out of similar orders in respect of identical stainless steel 'flats', passed by the same Assistant Collector of Customs, in the matter of Rookman Private Ltd., Hamilton Industries (Pvt.) Ltd. and Kirloskar Oil Engines Ltd. allowed all the said appeals and held that the said goods were liable to be .....

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..... toms (Appeals), Bombay has held in respect of imports of identical stainless steel 'flats' in 4 separate appeals that such stainless steel 'flats' are liable to be assessed under Item No. 73.15(1) and not under Item 73.15(2), and also that it appears that this decision of the Collector has since guided the assessment of similar imports, we hold that the goods imported by the appellants were liable .....

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