2005 (9) TMI 574 - AT - Customs

Summary

The claim for refund of duty paid under Customs Tariff heading 73.17/19 was rejected as the goods were prime quality seamless stainless steel. The appellants argued that the goods were not classifiable under this heading due to an amendment, but the tribunal upheld the decision, stating that stainless steel falls under heading 73.17/99. The appeal was rejected.