1984 (10) TMI 146

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..... [Order per : K. Prakash Anand, Member (T)]. - The question in this case is whether stainless steel flats of 6 mm (thickness) X 250 mm (width) in straight lengths, imported by the appellants, are liable to be assessed to duty as stainless steel strips under Item 73.15(2)-CTA, or under Tariff Item No. 73.15(1), being item not elsewhere specified . 2. Shri Kumar M. Mehta has urged that the .....

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..... with his predecessor and in four separate Appeals, arising out of similar orders in respect of identical stainless steel flats , passed by the same Assistant Collector of Customs, in the matter of Rookman Private Ltd., Hamilton Industries (Pvt.) Ltd. and Kirloskar Oil Engines Ltd. allowed all the said appeals and held that the said goods were liable to be assessed under Item No. 73.15(1) and not .....

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..... orts of identical stainless steel flats in 4 separate appeals that such stainless steel flats are liable to be assessed under Item No. 73.15(1) and not under Item 73.15(2), and also that it appears that this decision of the Collector has since guided the assessment of similar imports, we hold that the goods imported by the appellants were liable to be assessed under Item 73.15(1). 5. We all .....

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