1996 (9) TMI 294

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..... per : Shiben K. Dhar, Member (T)]. C/MISC/728/96-B : This Miscellaneous Application for changing the name to Tata SSL Limited was taken up at the outset. In view of the submissions made by the ld. Counsel and no objection from the ld. DR the miscellaneous application is allowed. 2. Arguing on behalf of the Appellants the ld. Counsel submits that similar issue came up for consideration aga .....

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..... ppeals) allowed the appeal. He relied upon Chapter Note 2 of Chapter 73 which indicates that Heading Nos. 73.06 to 73.14 are to be taken not to apply to goods of Alloy and High Carbon Steel under Heading 73.15. Against that order of the Collector (Appeals) Tribunal held that the Notification No. 197/73 gives exemption to Hot Rolled stainless steel coils falling under sub-heading (2) of Heading 73. .....

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