https://www.taxtmi.com/caselaws?id=87004 Imported incolloy goods were held not to be nickel alloy because the tariff chapter notes required nickel to predominate by weight over each other element, and the analysis showed ferrous content predominated instead. The goods were therefore classified as stainless steel under the Customs Tariff Act, 1985. The separate claim for exemption under Notification No. 150/81-Cus. failed because no evidence was produced to establish entitlement. The classification adopted by the authorities was affirmed and the exemption benefit was rejected. en-us Thu, 29 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87004 Imported incolloy goods were held not to be nickel alloy because the tariff chapter notes required nickel to predominate by weight over each other element, and the analysis showed ferrous content predominated instead. The goods were therefore classified as stainless steel under the Customs Tariff Act, 1985. The separate claim for exemption under Notification No. 150/81-Cus. failed because no evidence was produced to establish entitlement. The classification adopted by the authorities was affirmed and the exemption benefit was rejected. Case-Laws Customs Thu, 29 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87004