https://www.taxtmi.com/caselaws?id=166076 Imported goods containing 36 per cent nickel and the balance iron were treated as iron-based alloy steel products for tariff purposes, because their predominant character was determined from their proven composition and supplier specifications. On that basis, classification under Heading 73.15(1) of the Customs Tariff Act, 1975 was accepted rather than Heading 75.03. The same factual classification made Notification No. 77/77-Cus. applicable, so concessional reassessment followed. An alternative claim for complete exemption was not pursued and therefore did not require adjudication. en-us Fri, 08 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 12:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166076 Imported goods containing 36 per cent nickel and the balance iron were treated as iron-based alloy steel products for tariff purposes, because their predominant character was determined from their proven composition and supplier specifications. On that basis, classification under Heading 73.15(1) of the Customs Tariff Act, 1975 was accepted rather than Heading 75.03. The same factual classification made Notification No. 77/77-Cus. applicable, so concessional reassessment followed. An alternative claim for complete exemption was not pursued and therefore did not require adjudication. Case-Laws Customs Fri, 08 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166076