1984 (10) TMI 147

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..... under Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The dispute in the present matter is regarding the correct classification of a consignment of Cut and Calendered Steel Fabric for the purpose of levy of Customs duty under the First Schedule to the Customs Tariff Act, 1975. The lower authori .....

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..... discussed the matter at length and came to the conclusion that the goods were appropriately classifiable under heading No. 73.27/28 of the Customs Tariff Schedule. Shri Sunder Rajan stated that this case would be covered by that decision although he would reiterate all the contentions put forth by the Departmental Representative in the earlier matter. 5. Following our earlier decision, we direc .....

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