CHHEDA INDUSTRIES Vs. COLLECTOR OF CUSTOMS MADRAS

JUDGEMENT

(1.) THE Judgment of the court was delivered by

(2.) THE appellants in Civil Nos. 1744-45 of 1988 are importers of stainless steel circles. THE appellants have filed the present appeals against an order of the Customs, Excise and Gold (Control) Appellate tribunal holding that stainless steel circles imported by the appellants are classifiable under Customs Tariff Entry 73.15(2 instead under Tariff Entry 73.15(1 as contended by the importers. THE appellants in Civil Nos. 10334-36 of 1995 are Union of India. THEy have challenged a decision of the Madras High court holding that the stainless steel circles imported by the respondents therein are classifiable under Customs Tariff Entry 73.15(1 and not under Customs Tariff Entry 73.15(2 as contended by the appellants therein. THE Madras High court has followed an earlier <PG>90</PG> decision of the division bench of that court in Venkateshwara Stainless Steel and Wire Industries v. Union of India in so holding.

(3.) THE relevant tariff entry, at the material time, was as follows:________ <FRM>JUDGEMENT_88_6_1997Html1.htm</FRM>