1. Metal working machine includes plant and machinery for manufac-ture of cast iron pipes, and falls under ICT Item 72(17). 1990 (29) ECR 478 (T).
2. Incoloy—Under the new Customs Tariff Act, 1975, Chapter Notes define nickel alloys as metallic substances in which nickel predominates by weight over the other elements. Since Chapter Notes have an overriding effect in matters of classification and in view of the fact that the analysis certificate clearly indicates that it is the ferrous con-tent, and not nickel, which predominates, impugned goods are not classifiable under CTA: SH. 7506.20 as nickel alloy but merit classification only as stainless steel under CTA: SH. 7219.13. 1997 (72) ECR 666 (T).
3. Incoloy 800 H Bar Stock—In matters of classification, Chapter Notes and Section Notes have overriding effect, and therefore in view of the categorical definition of Nickel Alloy under Chapter Notes to Chapter 75, Incoloy 800 H cannot be classified as nickel alloy under CTA: SH. 7505.12, since its nickel content does not predominate by weight over each of the other elements. Its classification under CTA: SH. 7221.00 as a stainless steel product is upheld. 1997 (72) ECR 667 (T).
4. Electric Resistance Alloy (Ferrous Base) Strips contain-ing 14.45% chromium and 0.32% carbon—Impugned goods are not classifiable as "Flat rolled products of other alloy steel" under CTA: H. 72.26; these are classifiable under CTA: SH. 7220.90 as Flat-Rolled Products of Stainless Steel, since both the conditions relating to stainless steel in Ch. Note 1(e) of Ch. 72 are satisfied. 1997 (73) ECR 416 (T).
5. Steel Sheets/Plates—The supplier’s letter clearly shows that the imported goods are cold-rolled central plates. The examination report also shows that the goods are not scrap but steel sheets and plates of uniform size classifiable under CTA: SH. 7211.90. 1999 (80) ECR 580 (T).
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