APE BELLISS INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The appellant in these appeals imported stainless steel rolled special blades sections and filed a Bill of Entry claiming classification of the said imported goods under Tariff Heading 73.15(1).The Assistant Collector classified the said goods under Heading No. 73.33/ 40(2) of the Customs Tariff on the ground that the chromium content of the goods imported is 10.81- 81 per cent which made the imported goods classifiable as stainless steel. On appeal, the Collector held that since the chromium content of the stainless steel is more than 8 per cent, it will have to be considered as an alloy of stainless steel, therefore, he classified the said imported goods under Tariff Heading 73.15(2) as stainless steel.

(2.) Against the said order of the Collector, the appellant preferred appeals before the Customs, Excise and Gold (Control) Appellate Tribunal (for short 'the tribunal'). The tribunal agreed with the Collector and held that he was justified in classifying the goods under Heading 73.15(2) since the said goods specifically fell within the Entry referable to the sections of stainless steel under Tariff Heading 73.15(2).

(3.) It is against the above order of the tribunal that the appellant has preferred these appeals. In these appeals, a short question as to the interpretation of a tariff public notice No. 56/78 dated July 19, 1978 is involved. Both the appellant and the respondent rely on the same. The said notice reads thus :