1986 (6) TMI 220

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..... nt. [Order per : M. Gouri Shankar Murthy, Member (J)]. - The issue that arises for decision in this appeal is as to whether the Incoloy 800 Tubes of two different sizes said to be required as spares for a Reformed Gas Boiler are assessable to duty in terms of item 73.17/19(2) or Item 73.17/19(l)(iii) or Item 84.01/02 of the 1st Schedule to the Customs Tariff Act, 1975. 2.  While the Asstt. .....

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..... bunal) that "Incoloy 800" is not "Stainless Steel". 5.  Following the ratio of our aforesaid decision, the goods in this appeal can come within the ambit of Item 73.17/19(l)(iii) only and not Item 73.17/19(2). Item 84.01/02 cannot apply when Item 73.17/19(l)(iii) specifically applies. 6.  While duty was chargeable at 60% ad valorem in terms of Item 73.17/19(l)(iii) at the material time .....

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