9911796707
TMI Blog1996 (7) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... ses from the order of the Collector (Appeals) dated 9-12-1986. The issue for consideration is whether the goods imported by the assessee namely stainless steel sheet both sides mirror finished are classifiable under Heading 73.15(2) or whether they are classifiable under Heading 84.60 of the CTA, 1975. The original authority had classified them under Heading 73.15(2) on the observation that the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, the reference was made to the order of the Hon ble Supreme Court of India in C.A. No. 4791/90 in which the order of the CEGAT bearing No. 168/90-B2 had been upheld. 3. Shri A.T. Usman, ld. DR reiterated the grounds made in the appeal order. 4. We have carefully considered the submissions made by ld. DR and have perused the material before us including the two judgments of CEGAT cited. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Undoubtedly, now a days due to technological advance the shape or design of moulds was no longer a crucial criterion for considering any article as a mould, but it was necessary to show that the article was required to be used as a mould, and could be used as such i.e. it functioned as a mould. Although the goods are identical in both the cases namely stainless steel plates, in the earlier orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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