1997 (3) TMI 185 - AT - Customs

Summary

The case involved the import of Phosphor Bronze Strips cleared under a customs notification. A less charge memo was issued due to the imported goods being below the minimum thickness required to be classified as strips. The appellants argued that similar goods had been classified as strips in the past, but the tribunal upheld the duty demand, stating that the notification must be strictly interpreted based on tariff entries. The appeal was dismissed.