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Issues Involved: Classification of imported goods under Tariff Heading 73.15(1) or 73.15(2) based on chromium content and interpretation of tariff Public Notice No. 56/78.
Classification of Goods: The appellant imported stainless steel rolled special blades sections and claimed classification under Tariff Heading 73.15(1). The Assistant Collector classified the goods under Heading No. 73.33/40(2) due to chromium content of 10.81%. The Collector classified the goods under Tariff Heading 73.15(2) as an alloy of stainless steel since chromium content was over 8%. Tribunal Decision: The Tribunal upheld the Collector's classification under Heading 73.15(2) as the goods specifically fell within the Entry for stainless steel sections. Interpretation of Public Notice: The dispute revolved around the interpretation of tariff Public Notice No. 56/78, dated July 19, 1978, which stated that alloy steel with over 11% chromium would be considered stainless steel for classification under the Customs Tariff Act, 1975. Legal Argument: Appellant's counsel argued that for goods to be classified as stainless steel, they must meet two conditions: known as stainless steel in trade and have over 11% chromium. Respondent's counsel contended that any alloy steel known as stainless steel or with over 11% chromium should be classified as stainless steel under Tariff Heading 73.15(2). Court Decision: The Court rejected the respondent's argument, stating that alloy steel must meet both conditions - known as stainless steel and contain 11% chromium - to be classified as stainless steel. Since the imported goods did not meet the chromium content requirement, they were classified under Tariff Heading 73.15(1) as 'not elsewhere specified'. Judgment Outcome: The appeals were allowed, and the Tribunal's orders were set aside, with no costs imposed.
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