9911796707
TMI Blog1999 (6) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... per : A.C.C. Unni, Member (J)]. - These are appeals which were referred to the Larger Bench of this Tribunal for deciding the issue of the correct classification of Hydraulic Press Plates (Imported). The question had arisen whether they were classifiable as `moulds', as contended by the assessees, and fell under Tariff Heading 84.60 or as Stainless Steel Plates/Sheets falling under Heading 73.15 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions made before it that the same issue was before the Supreme Court in the appeal filed by the Revenue against the Tribunal order in the case of M/s. Bakelite Hylam Ltd. v. C.C., Bombay (supra), it was decided to adjourn the matter. 3. The Hon'ble Supreme Court has since delivered its judgment in the matter of Collector of Customs, Bombay v. M/s. Bakelite Hylam Ltd. reported in 1997 (95) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court had upheld the majority opinion of the Tribunal in M/s. Bakelite Hylam Ltd. (supra) case and held that Flat rectangular pieces of martensitic steel used in forming or shaping or pressing plastic laminates or laminated sheets would be classifiable as 'moulds' under Heading 84.60 of Customs Tariff Act, 1975, as claimed by the assessee appellants in the present appeals and not as steel plates ..... X X X X Extracts X X X X X X X X Extracts X X X X
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