2002 (10) TMI 550

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....he Appellant. Shri Uma Shankar, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the eligibility of the exemption contained in entry 4 of the table to Notification 223/88 to the forgings and forged articles of alloy steel that the appellant manufactured and cleared. 2. The entry exempts from duty forgings an....

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....roportions of carbon. Stainless steel : Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements. Other alloy steel : Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown : .............." 4. It will be clear that the d....