https://www.taxtmi.com/caselaws?id=121376 Imported goods were classified under sub-heading 7325.99 because the test report showed iron as the predominant constituent by weight. Applying Section Note 5(a) to Section XV of the Tariff Schedule, an alloy of base metals is classified by the metal that predominates by weight over the others. The goods were not treated as ferro-alloys or master alloys, so the tariff note governed classification. As goods under that heading attracted a higher duty rate on the Bill of Entry date, the differential basic customs duty and special additional duty were upheld. en-us Fri, 16 Mar 2007 00:00:00 +0530 Mon, 30 Jul 2012 12:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121376 Imported goods were classified under sub-heading 7325.99 because the test report showed iron as the predominant constituent by weight. Applying Section Note 5(a) to Section XV of the Tariff Schedule, an alloy of base metals is classified by the metal that predominates by weight over the others. The goods were not treated as ferro-alloys or master alloys, so the tariff note governed classification. As goods under that heading attracted a higher duty rate on the Bill of Entry date, the differential basic customs duty and special additional duty were upheld. Case-Laws Customs Fri, 16 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121376