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1997 (6) TMI 196

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..... f the Collector (Appeals) confirming the order of the Assistant Collector. Appellant declared as an input tin plate for the manufacture of metal containers. The Assistant Collector [whose order has been confirmed by the Collector (Appeals)] has held that this declaration did not cover lacquered tin plate and therefore, held that appellant had wrongly taken credit on this issue. Hence this appeal .....

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..... the goods would be classifiable under sub-heading 7212.20 for the reason that they were coated or plated with tin. The departmental representative contended that what was received was tin plate and plate was different from sheets. Heading 72.12 makes no such distinction and sub-heading 20 contains the word plated . What emerges from these discussions, is that it was not unreasonable in the circum .....

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