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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Imported goods classified as stainless steel, not alloy strips, based on carbon and chromium content. Appeal rejected.</h1> The Tribunal upheld the classification of imported goods as Flat-rolled products of stainless steel under CTH 7220.90 instead of Electric Resistance Alloy ... Electric Resistance Alloy (Ferrous Base) Strips The appeal was against the Collector of Customs (Appeals) order classifying imported goods as Flat-rolled products of stainless steel under CTH 7220.90 instead of Electric Resistance Alloy Strips under CTH 7226.99. The Tribunal upheld the classification under CTH 7220.90 based on the presence of carbon and chromium content, rejecting the argument that carbon was only an impurity. The appeal was rejected, and the impugned order was upheld.

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