https://www.taxtmi.com/caselaws?id=87677 Imported spark plug wire qualifies as nickel alloy wire rather than electrical resistance wire where it is neither accepted in trade nor used for resistance-wire characteristics. ISI specifications indicated that resistance wires generally contain substantially higher chromium content, while the imported wire contained only 1.57% chromium. In the absence of material showing that it met the ISI description or trade understanding of resistance wire, it is not excluded from Notification No. 63/86. The wire is therefore eligible for the notification benefit. en-us Wed, 03 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 15:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87677 Imported spark plug wire qualifies as nickel alloy wire rather than electrical resistance wire where it is neither accepted in trade nor used for resistance-wire characteristics. ISI specifications indicated that resistance wires generally contain substantially higher chromium content, while the imported wire contained only 1.57% chromium. In the absence of material showing that it met the ISI description or trade understanding of resistance wire, it is not excluded from Notification No. 63/86. The wire is therefore eligible for the notification benefit. Case-Laws Customs Wed, 03 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87677