1997 (5) TMI 213

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....r per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order dated 20-12-1990 of Collector of Customs (Appeals). 2. The appellants imported a consignment known as incolloy and sought clearance under Bill of Entry dated 1-12-1989. The goods were classified under CTH 72.19.13 as stainless steel. The appellants contended that these were known in trade as nickel alloy and there....

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....etallic substances in which nickel predominates by weight over each of the elements. Other conditions relate to content by weight of cobalt, content by weight of at least one of the other elements and total content by weight of elements other than nickel plus cobalt. The analysis certificate clearly indicates that it is the ferrous which predominates and not nickel. Chapter notes have overriding e....