Alloy steel bars of Grae Thyrotherm 2344 EFS in forged, annealed and premachined condition is classifiable under sub-heading 7228.40 of the Customs Tariff Act, 1975 and not under sub-heading 7228.60, ibid. - Jindal Aluminium Ltd. v. Collector - 1998 (104) E.L.T. 531 (Tribunal).

Billet cuttings obtained by cutting of billets contained by weight less than 0.96% carbon, being re-rollable are classifiable under sub-heading 7207.19 of Customs Tariff Act, 1975 as billets. The benefit under Notification No. 51/94-Cus. is admissible. - Collector v. Bhuwalk Steel Industries Ltd. - 1999 (113) E.L.T. 183 (Tribunal).

Coils, Hot rolled being semi-finished, is classifiable under Heading 7208.24 of Customs Tariff Act, 1975 and eligible for benefit of Notification No. 86/86-Cus., dated 17-12-1986. - Collector v. Delhi Tubes Pvt. Ltd. - 1990 (49) E.L.T. 243 (Tribunal).

Electric Resistance Alloy (Ferrous Base) Strips having 14.45% chro-mium and 0.32% carbon content hence satisfied both the conditions relating to stainless steel as stated in Chapter Note 1(2) to Chapter 72 of Customs Tariff Act hence classifiable under sub-heading 7220.90 ibid as flat-rolled products of stainless steel and not under Heading 72.26 ibid. - Daulat Ram Industries v. Collector - 1997 (94) E.L.T. 692 (Tribunal).

Incolloy in which ferrous pre-dominates other elements by weight. Analysis certificate justifying the same hence rightly classifiable under sub-Heading 7219.13 of Customs Tariff Act as stainless steel. Chapter Notes under CTA. Benefit under Notification No. 150/81-Cus. not admissible in absence of any evidence sub-stantiating such claim. - Southern Petrochem. Indus. Corpn. Ltd. v. Collector - 1997 (95) E.L.T. 134 (Tribunal).

Steel sheet plates described as mild steel making scrap were of same shape and size lubricated with oil to avoid rusting and packed in good manner, were not of mixed length, width and thickness, hence cannot be considered as scrap therefore classifiable under sub-heading 7211.90 of Customs Tariff Act, 1975 and not under sub-heading 7204.10 ibid. R.M. Mittal Steels Pvt. Ltd. v. Collector - 1999 (108) E.L.T. 582 (Tribunal).