1997 (5) TMI 213 - AT - Customs

Summary

The appeal was against the Order of the Collector of Customs (Appeals) regarding the classification of imported goods as nickel alloy. The Tribunal held that under the new Customs Tariff Act, the goods did not qualify as nickel alloy but should be classified as stainless steel. The appeal was rejected, and the impugned order was upheld. The alternate plea for benefit under Notification 150/81 was also rejected due to lack of evidence.