https://www.taxtmi.com/caselaws?id=84031 Imported low carbon ferro manganese powder was held not classifiable under Heading 73.02 because the tariff note conditions for ferro-alloys containing manganese were not met on the product's composition. The Tribunal read Chapter Note 1(c) of Chapter 73 as requiring the stipulated characteristics for ferro-manganese, and the admitted presence of silicon prevented the goods from qualifying under that heading. The challenge based on alleged contradiction between the lower authorities also failed, as both proceeded on the same essential basis that silicon barred classification under Heading 73.02. The classification adopted below was therefore upheld and the duty assessment left undisturbed. en-us Wed, 08 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 14:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84031 Imported low carbon ferro manganese powder was held not classifiable under Heading 73.02 because the tariff note conditions for ferro-alloys containing manganese were not met on the product's composition. The Tribunal read Chapter Note 1(c) of Chapter 73 as requiring the stipulated characteristics for ferro-manganese, and the admitted presence of silicon prevented the goods from qualifying under that heading. The challenge based on alleged contradiction between the lower authorities also failed, as both proceeded on the same essential basis that silicon barred classification under Heading 73.02. The classification adopted below was therefore upheld and the duty assessment left undisturbed. Case-Laws Customs Wed, 08 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84031