https://www.taxtmi.com/caselaws?id=86863 Imported strips satisfying Chapter Note 1(2)'s compositional criteria for stainless steel-carbon not exceeding 1.2% and chromium of 10.5% or more-had to be classified under Heading 7220.90. The presence of other alloying elements did not alter classification once the specific chapter-note definition was met, and a broader commercial understanding could not override the tariff note. The view that carbon was merely an impurity was rejected because its percentage was relevant to the steel's character. Classification under Heading 7226.99 was therefore incorrect, and the departmental classification was affirmed. en-us Thu, 26 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 18:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86863 Imported strips satisfying Chapter Note 1(2)'s compositional criteria for stainless steel-carbon not exceeding 1.2% and chromium of 10.5% or more-had to be classified under Heading 7220.90. The presence of other alloying elements did not alter classification once the specific chapter-note definition was met, and a broader commercial understanding could not override the tariff note. The view that carbon was merely an impurity was rejected because its percentage was relevant to the steel's character. Classification under Heading 7226.99 was therefore incorrect, and the departmental classification was affirmed. Case-Laws Customs Thu, 26 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86863