https://www.taxtmi.com/caselaws?id=435633 Nickel alloy billets imported by the appellant were held classifiable under CTH 75051220 because nickel predominated by weight and the Chapter 75 note treated its qualifying conditions as alternative rather than cumulative. The goods contained more than 60% nickel, around 4.5% iron, and cobalt well below the stated threshold, so they satisfied the relevant tariff description of nickel alloys. Commercial understanding of the product also supported that treatment. Classification under CTH 72189910 as stainless steel billets was rejected, and the Revenue's classification could not be sustained. en-us Wed, 01 Mar 2023 00:00:00 +0530 Fri, 24 Mar 2023 09:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435633 Nickel alloy billets imported by the appellant were held classifiable under CTH 75051220 because nickel predominated by weight and the Chapter 75 note treated its qualifying conditions as alternative rather than cumulative. The goods contained more than 60% nickel, around 4.5% iron, and cobalt well below the stated threshold, so they satisfied the relevant tariff description of nickel alloys. Commercial understanding of the product also supported that treatment. Classification under CTH 72189910 as stainless steel billets was rejected, and the Revenue's classification could not be sustained. Case-Laws Customs Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435633