After companysidering the companytentions raised by the parties the Tribunal arrived at the companyclusion that the authorities have rightly classified the goods in question as steel sections under Chapter 72.
These appeals have been filed against the judgment and order dated 24 11 1993 passed in A. Nos.
Before the Tribunal the question was whether goods imported by the assessee firm described as Raw material un machined, unhardened Grouser Shoes Rolled Steel Sections are classifiable under Heading 7228.70 as steel sections under the Customs Act as held by the authorities or under Heading 8708.99 of CTA 75 as tractor parts as claimed by the assessee firm.
C/1997 1999/86, C/239 243/88 B2, C/2699 2700/88 B2, C/2003/89 B2, C/1462/90 B2 and C/486 500/93 B2 passed by the Customs Excise and Gold Control Appellate Tribunal, New Delhi for short the Tribunal .
