Ape Belliss India Ltd vs Union Of India & Ors

The Supreme Court interpreted the classification of imported stainless steel under the Customs Tariff Act, 1975, specifically addressing Tariff Heading 73.15. The Court held that for alloy steel to be classified as stainless steel, it must meet two conditions: it should be known as stainless steel in trade and contain more than 11% chromium. The Court disagreed with the Revenue's interpretation that merely being known as stainless steel suffices for classification, thus upholding the Collector's classification under Heading 73.15(2).