1998 (10) TMI 117

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..... . Nair, Member (T)]. M/s. Devkinandan Sons manufactured G.I. threaded stay rods and anchor plates. Both the products were classified under Tariff Item 7326.90 under the classification list w.e.f. 1-4-1988. Subsequently, w.e.f. 21-12-1988 through another classification list, G.I. threaded stay rods was classified under 7318.10 and anchor plate was classified under 7326.90. The appellants we .....

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..... rcation is the Chapter of the said Schedule under which the goods fell and not the sub-heading under the same Chapter. In the instant case, as both the goods continue to be classified under the same Chapter, namely 73 even after December, 21 classification list there was no requirement to bifurcate the goods at all and to decide the ceiling for clearance under each sub-heading. 3. We have peru .....

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