https://www.taxtmi.com/caselaws?id=106974 An exemption for "forgings and forged articles of steel other than stainless steel" was construed to cover forged articles of alloy steel. The tariff definition of steel in Chapter 72 was treated as broad enough to include different kinds of steel, including alloy steel, and the notification's express exclusion of only stainless steel was significant. Because alloy steel was not expressly excluded, forged articles of alloy steel fell within the exempted description, and denial of the exemption was not sustainable. en-us Mon, 21 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 17:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106974 An exemption for "forgings and forged articles of steel other than stainless steel" was construed to cover forged articles of alloy steel. The tariff definition of steel in Chapter 72 was treated as broad enough to include different kinds of steel, including alloy steel, and the notification's express exclusion of only stainless steel was significant. Because alloy steel was not expressly excluded, forged articles of alloy steel fell within the exempted description, and denial of the exemption was not sustainable. Case-Laws Central Excise Mon, 21 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106974