The Petitioner in these six Writ petitions wanted to bring stainless steel circles imported by it under Heading 73.15 (1) of the First Schedule, hereinafter referred to as the Schedule, to the Customs Tariff Act, 1975 (No.51 of 1975). That has not been accepted by the Authorities concerned and they have brought the stainless steel circles under Heading 73.15 (2) of the Schedule. Heading 73.15 as a whole reads as follows:

2.According to the petitioner, stainless steel circles imported by it cannot fall within the category of 'sheets' under Heading 73.15 (2) as opined by the Authorities and they could only come under Heading 73.15 (1) of the Schedule. The expression 'sheets' occurring under Heading 73.15 (2) does not stand clarified by any Note. In contrast, note 'N' to Heading 73.13 which mentions about sheets and plates, of iron or steel, hot rolled or cold rolled, annexures a particular meaning to 'sheets' or 'plates'. Heading 73.13 reads as follows:

Note 'N' thereto runs in the following terms:

"Sheets and plates"

rolled products (Heading No. 73.13) other than coils for re-rolling as defined in paragraph (k) above of any thickness and, if in rectangles of a width exceedin