1986 (6) TMI 220 - AT - Customs

Summary

The issue in this case is the assessment of Incoloy 800 Tubes for a Reformed Gas Boiler under different tariff items. The Tribunal held that Incoloy 800 is not Stainless Steel and should be assessed under Item 73.17/19(l)(iii) at 60% ad valorem, setting aside the lower authorities' decisions. The appeal partly succeeds in favor of the respondent.