STEEL AUTHORITY OF INDIA Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE issue for determination in the present appeal is the classification of Molybdenum Oxide ("Mo O", for short) under the First Schedule to the Customs Tariff Act, 1975, as it stood at the time of import i.e. on or about 25 -3 -1987. The appellants claimed classification under Heading 2613.10 This was negatived by the lower authorities who upheld the classification originally made under Heading 2825.70. The refund claim on the basis of the claimed classification was rejected by the Assistant Collector and by the Collector (Appeals). Hence the present appeal.

(2.) WE have heard Shri A.N. Haksar, Advocate, for the appellants and Shri M. Jayaraman, DR, for the respondent -Collector.

(3.) THE two competing headings read as follows: -