Against the said order of the Collector, the appellant preferred appeals before the Customs, Excise and Gold Control Appellate Tribunal for short the tribunal .
On appeal, the Collector held that since the chromium companytent of the stainless steel is more than 8 per cent, it will have to be companysidered as an alloy of stainless steel, therefore, he classified the said imported goods under Tariff Heading 73.15 2 as stainless steel.
The Assistant Collector classified the said goods under Heading No.73.33/40 2 of the Customs Tariff on the ground that the chromium companytent of the goods imported is 10.81 per cent which made the imported goods classifiable as stainless steel.
It is against the above order of the tribunal that the appellant has preferred these appeals.
Both the appellant and the respondent rely on the same.
SANTOSH HEGDE, J. 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 .
