1997 (6) TMI 150 - AT - Customs

Summary

The appeal was against the Collector of Customs (Appeals) order classifying imported goods as Flat-rolled products of stainless steel under CTH 7220.90 instead of Electric Resistance Alloy Strips under CTH 7226.99. The Tribunal upheld the classification under CTH 7220.90 based on the presence of carbon and chromium content, rejecting the argument that carbon was only an impurity. The appeal was rejected, and the impugned order was upheld.