Exemption for steel forgings extends to alloy steel where only stainless steel is expressly excluded.

An exemption for "forgings and forged articles of steel other than stainless steel" was construed to cover forged articles of alloy steel. The tariff definition of steel in Chapter 72 was treated as broad enough to include different kinds of steel, including alloy steel, and the notification's express exclusion of only stainless steel was significant. Because alloy steel was not expressly excluded, forged articles of alloy steel fell within the exempted description, and denial of the exemption was not sustainable.

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Issues: Whether forgings and forged articles of alloy steel were covered by entry 4 of the table to Notification No. 223/88, which exempted forgings and forged articles of steel other than stainless steel.

Analysis: The definition of steel in Chapter 72 of the tariff was treated as wide enough to include different kinds of steel, including stainless steel and other alloy steel, so long as the material satisfied the tariff definition. Since the notification excluded only stainless steel and did not expressly exclude alloy steel, the omission of alloy steel from the exclusion was significant. On that construction, forged articles of alloy steel fell within the exempted description of forgings and forged articles of steel.

Conclusion: The exemption was available to alloy steel forgings and forged articles, and the denial of exemption was not sustainable.

Ratio Decidendi: Where an exemption notification excludes only stainless steel from a broad description of steel, alloy steel is not excluded unless the notification expressly says so.

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