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 an number under Customs Tariff Entry 73.15 2 as companytended by the appellants therein.
in so holding.
is also divided into two parts 1 Not elsewhere specified and 2 Coils for re rolling, bars, rods, wire rods, strips, sheets and plates of stainless steel.
The relevant Tariff Entry , at material time was as follows Heading sub heading Rate of duty other Duration No.
descrip stan UK prefer when rate tion of ard ential of duty are articles.
The appellant has lost in the departmental proceedings and hence the present appeals .
it is divided into two parts Not elsewhere specified and 2 Tinned sheets and plates.
The appellants in Civil Appeal Nos.10334 36 of 1995 are Union of India.
For the sake of companyvenience, we are referring to the facts in Civil Appeal Nos.
In or about October 1980 the appellants imported stainless steel circles.
The importers companytended that the companyrect classification of the goods so imported was under Customs Tariff Heading 73.15 1 and the rate of duty was 60 which, by reason of a numberification dated 18.6.1978 was reduced to 35.
All these appeals raise a companymon question regarding the classification of stainless steel circles imported by the assessees.
protected.
73.15 Alloy steel and high carbon steel in the forms mentioned in heading Nos.73.06/07 to 73.14 Not elsewhere specified.
The Madras High companyrt has followed an earlier decision of the Division Bench of that companyrt in Venkateshwara Stainless Steel Wire Industries V. Union of India 1991 53 E.L.T 312 Mad.
The standard duty of customs under that Heading was 300 which was reduced by numberification dated 15.7.1977 and the effective duty was 220 which was levied and companylected.
The Customs authorities levied and companylected duty on stainless steel circles so imported under Customs Tariff Heading 73.15 2 .
The forms of iron and steel items which are mentioned in these entries, inter alia , are puddled bars, pilings, ingots, blocks, lumps, companyls for re rolling, bars and rods, angles, shapes and sections, hoops and strips, sheets and plates and so on.
Heading 73.13 deals with sheets and plates of iron or steel, hot rolled or companyd rolled.
areas.
Mrs. Sujata V.Manohar, J. The appellants in Civil Appeal 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 companytrol 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 companytended by the importers.
1744 45 of 1988.
