https://www.taxtmi.com/caselaws?id=122112 Nickel alloy bars containing more than 90% nickel were treated as falling within the expression "nickel" and "alloys of nickel" for concessional duty under Notification No. 21/2002-Customs. The tariff notes were applied so that an alloy of base metal is classified as the metal that predominates by weight, and a reference to nickel includes nickel alloys unless the context otherwise requires. Because the notification used a broad commodity description and referred to the chapter rather than a narrower heading, the alloy bars were covered by the exemption. en-us Mon, 25 Sep 2006 00:00:00 +0530 Wed, 08 Aug 2012 16:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122112 Nickel alloy bars containing more than 90% nickel were treated as falling within the expression "nickel" and "alloys of nickel" for concessional duty under Notification No. 21/2002-Customs. The tariff notes were applied so that an alloy of base metal is classified as the metal that predominates by weight, and a reference to nickel includes nickel alloys unless the context otherwise requires. Because the notification used a broad commodity description and referred to the chapter rather than a narrower heading, the alloy bars were covered by the exemption. Case-Laws Customs Mon, 25 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122112