1991 (5) TMI 141

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..... der Heading 73.15(1) CTA treating them as stainless steel. The importers filed a refund claim on the ground that the goods being special alloy steel were assessable at the concessional rate of duty in terms of Notification No. 77/Cus., dated 18-6-1977. However, the Assistant Collector rejected the claim on the ground that chromium contents being in excess of 12%, the goods fell in the category of stainless steel which as a result of the amending Notification No. 234/Cus., dated 29-11-1980 was not covered by Notification No. 77/Cus., dated 18-6-1977. The appeal filed against the Assistant Collector s order was rejected by the Collector (Appeals). 3. On behalf of the appellants, we heard the learned advocate Shri S.N. Sejpal. He stated that .....

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..... by the atmosphere or by a chemical reagent . He referred to the decision in the case of Shama Engine Valves Ltd., Bombay v. Collector of Customs, Bombay [1984 (18) E.L.T. 533] and argued that as held by the Tribunal on the basis of ISI specification IS-1956-1976 that an alloy steel has to be categorised as stainless steel if the chromium content exceeds 12% and for that purpose, the percentage of aluminium or other alloying elements is not relevant. 5. We have examined the records of the case and considered the submissions made on behalf of both the sides. It is seen that the short point that arises for consideration in this case is whether the steel alloys in question despite the high chromium content, could be deemed as distinct from s .....

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..... nace parts, chemical plant equipment, stills, valves, turbine blades, ball bearings etc. . It follows from these details that the term Stainless steel applies essentially to steel alloys having the property of high resistance to corrosion. 7. On the other hand, the main property of the Alferon wire rods imported by the appellants is the high degree of resistivity on account of the aluminium content of about 5%. As pointed out by the appellants, Alferons having 24.24% chromium and 4.84% aluminium belong to the class of alloys known as Kanthals which have been defined n the Chambers Dictionary of Science and Technology as - Alloys with high electrical resistivity used as heating elements in furnaces. General composition, iron 67%, .....

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