TMI Blog1994 (9) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... f Customs, Bombay has filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals), Bombay. Shri B.K. Singh, the learned SDR is present on behalf of the appellant. He pleaded that the product in dispute is HSK. No. 4 Electric Resistance Wire, Ferrous Base, Bright Quality. He pleaded that the Revenue proposes to assess the same under Heading 73.15(2) read with Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kinjal Electricals Pvt. Ltd., reported in 1991 (51) E.L.T. 543 (Tribunal) in Para Nos. 7, 9 11 and held as under :- * * * * * * The facts of the present case are similar to the earlier decision. The chemical composition is as under :- Nickel : 0.016% Chrome : 20.03% Iron : Balance Manganese : 0.31% S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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