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S.L.PEERAN, SHIBEN K.DHAR
Collector of Customs, Madras – Appellant
Versus
Ramnlal Kamdar – Respondent
PER S.L. PEERAN :
In these batch of appeals, common question of law and facts are involved, hence they are all taken up together for disposal as per law.
2. The Revenue is the aggrieved party and they have filed appeal against the respective orders of the Collector (Appeals). The respondents had imported "Heat Resisting Steel Sheets in Coils" which has been so described in the case of Gemini Metals, Mithuna Industries, while in the case of New India Industries, the goods had been described as "Stainless Steel in Coils". The dispute is regarding the assessment of these items in the erstwhile Tariff and as to whether they fall under Item 63 (14) as Iron or Steel hoops and strips, not otherwise specified of Indian Customs Tariff or under Item 63 (20A) of the said Tariff as Stainless Steel Sheets and as to whether they are entitled for the concessional rate of benefit in terms of Notification No. 118/65 dt. 20.8.65 as amended, which grants concessional rate of benefit to `Cold Rolled hoops and strips of stainless steel of 250 mm width or more falling under Item 63 (14) of ICT are exempted from the payment of
i. so much of that portion of customs duty leviable thereon under Indian T
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