1998 (9) TMI 311

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..... This appeal arises out of and is directed against the order-in-appeal dated 8-11-1989 passed by the Collector of Customs and Central Excise (Appeals), Calcutta. The dispute is in respect of classification of plates. The Assistant Collector has classified the item under Heading 7208.11 as against the classification under Heading 7208.91 claimed by the assessee. A classification list was filed .....

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..... tes : - 7208.11 Exceeding 5 mm in thickness - Other flat products : - 7208.91 Exceeding 5 mm in thickness We find that in both the cases item should exceed 5 mm thickness either to classify under 7208.11 or under 7208.91. The distinctive feature in between the tariff entries is if the item is plates and universal plates they come .....

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