1996 (7) TMI 221

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..... . Bhatnagar, Vice President]. This is an appeal against the order of the Collector (Appeals), Bombay. 2. Learned representative of the appellants stated that they had imported stainless steel welding electrodes. These were classified by the Department under Heading 73.33/40(2) as other articles of iron and steel. They had, therefore, subsequently filed a claim for refund of duty on the gro .....

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..... etal. 6. This Section Note 3 states that through out the nomenclature, the expression base metal means iron and steel . . . . . and the Explanatory Notes further states that any reference in Chapter 82 or 83 or elsewhere to base metal includes alloys of base metal. 7. Learned DR stated that during the relevant period Customs Tariff was not aligned with HSN but with CCCN, the importation bei .....

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..... ts with which we are concerned Section Note 3 to Section XV which is relevant covers classification of alloys other than ferro alloys and master alloys as defined in Chapters 73 and 74. Furthermore, admittedly stainless steel is an alloy of a type covered by Heading 73.15. Therefore, Section Notes 3 and 4 of CCCN are relevant. Section Note 3 states inter alia that An alloy of base metals is to be .....

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