1. Cut and calendered steel fabric (having a coating of rubber) falls under H. 73.27/28. 1984 ECR 1469 (T).

2. High carbon steel brass plated shredded wires are articles of alloy and not articles of iron and steel covered by H. 73.33/40. Trade parlance, as reflected in the ISI definition of wire and dictionary meanings, does not put any restriction on the length of a wire. Shredded wire is classifiable as alloy steel and high carbon steel under H. 73.15 read with H. 73.14 which covers iron or steel wire, whether or not coated but not insulated. 1985 ECR 1978 (T).

3. Chains (Fissenwert), although used as an integral part of Hydroptic Machines, fall under H. 73.29(1). 1986 (7) ECR 373 (T).

4. Component parts—Imported goods can be classified as component parts only if these have acquired essential character of a component at the time of importation. Rough machined retaining ring forgings fall under H. 73.33/40. 1986 (8) ECR 284 (T).

5. Incoloy-800 is nickel alloy and not steel alloy. Composition of goods is decisive for their classification. Stainless steel is also an alloy steel. 1986 (9) ECR 38 (T).

6. "Springs" fall under H. 73.33/40. 1987 (10) ECR 91 (T).

7. Springs fall under H. 73.33/40 and not 84.29. 1987 (10) ECR 97 (T).

8. Stainless steel circles are sheets under H. 73.15(2). 1987 (12) ECR
55 Madras.

9. Drill pipes are covered by H. 73.17/19(2). 1987 (12) ECR 956 (T).

10. Rough forged rings fall under H. 73.15(1), not 84.62(3). 1988 (16) ECR 443 (Bombay).

11. Alloy steel falls under H. 73.15(1). 1988 (19) ECR 378 (Bombay).

12. Staple pins fall under H. 73.31 as held by Madras High Court. High Court decisions are binding on Tribunal. 1991 (33) ECR 672 (T).

13. Resistance wire of steel falls under H. 73.15(1) as aluminium content exceeds 0.03% and therefore its essential character is retained. 1991 (34) ECR 371 (T).

14. Crude steel forgings fall under CTA: 73.33/40. 1993 (45) ECR 65 (Madras)

15. Iron or Steel—Hot rolled coils fall under CTA: H. 23.08 not 73.13. 1993 (49) ECR 186 (Bombay).

16. Valve steel being distinct from stainless steel, falls U/H. 73.15(1) of CTA. Refund admissible; bank guarantees to be discharged. 1994 (52) ECR 519 (Madras).

17. "Inconel Alloy 601"—Spares and Parts—Appellant"s product rightly classifiable under CTA H. 73.17/19(2), covering tubes of stainless steel—Claim for re-assessment under CTA H. 85.11 as spares for Rotary Tube Annealing Furnace unsubstantiated, in the absence of catalogue, etc.—Impugned order upheld. 1996 (67) ECR 83 (T).

18. Steel tubes—Special quality of steel tubes withstanding very high degree of temperature and made to definite specifications—Goods remain in the general category of Pipes and Tubes of Steel classifiable under CTA SH. 7304.49. 1996 (67) ECR 313 (T).

19. Flapper Valve Steel—CTA: Hs. 73.12 & 73.15 (erstwhile Customs Tariff)—Notfn. 111/82-Cus.—Alternate plea for classification permissible even at Appellate stage. 1997 (68) ECR 612 (T).

20. Imported Stainless Steel Circles—Classifiable under CTA: H. 73.15(1) prior to 1.1.1981—Principle of interpretation of statutes—Benefit of doubt must go to the tax-payer. 1997 (69) ECR 443 (SC).

21. Springs (Parts of Air Conditioning and Refrigeration Compressors)—Springs of all types irrespective of their use other than clock or watch springs of CTA: H. 91.14 are classifiable under CTA: H. 73.20 and not under SH. 8414.90 and hence not covered under Notfn. 111/86-Cus. 1997 (70) ECR 348 (T).

22. Steel Tubes—Seamless Steel Tubes for use in Heat Exchangers—Classifiable under CTA: H. 73.04, in view of categorical indication in HSN Notes. 1997 (70) ECR 373 (T).

23. Washers & Retaining Rings—Section Notes and Chapter Notes, along with description under the Tariff Heading, are relevant for deciding classification—Going by Section Note 1(g) of Section XVI and Section Note 2 of Section XV, Washers and Re-taining Rings are classifiable under CTA: H. 73.18, and not under CTA: H. 84.81. 1997 (71) ECR 372 (T).

24. Grinding Steel Balls for Grinding Mills—The CTA Heading which provides the most specific description is required to be preferred to a heading providing a more general description, hence grinding steel balls for grinding mills will fall under CTA: SH. 7326.11, which specifi-cally applies to "grinding balls and similar articles for mills". The goods will not be classifiable under CTA: SH. 8474.90 which applies to "Parts"—CTA: Interpretative Rule 3(a). 1997 (71) ECR 496 (T).

25. Stainless Steel Balls of 1.0 mm for Ball Point Pens—The ap-pellants" con-tention that the impugned goods should be classified as parts of ball point pens under CTA: H. 98.03/09 cannot be accepted in view of Chapter 98 Note 1(c), which excludes parts of general use and parts of base metal. Chapter 84 Note 4 clearly indicates that polished steel balls of the type imported are classifiable under CTA: H. 73.33/40. 1997 (72) ECR 53 (T).

26. Rough Forged Rings for Bearings—The impugned goods are in the nature of incomplete forged articles which require several further processes of manufacture, and are therefore correctly classifiable under CTA: H. 73.15(1), as has already been held by the Tribunal and also by the Bombay High Court. 1997 (72) ECR 569 (T).

27. Prime M.S. Hot Rolled Coils for re-rolling—Technical literature and other relevant documents describe the imported goods as semi-finished—Certificate also produced showing actual use in importer"s factory for re-rolling—Impugned goods, in view of Ch. Note 1(k) under Ch. 73, and evidence produced, are classifiable under CTA: H. 73.08 and are eligible for benefit of exemption notification 38/84-Cus. 1997 (72) ECR 640 (T).

28. Spring Clocks for Double Clock Springs Disc fitted to Looms—Parts of general use—Springs other than clock and watch springs are covered by CTA: H. 73.20. The plea for classification of the impugned goods under CTA: SH. 8448.49 cannot be accepted, because, by virtue of Section Notes to Section XVI (which covers Chapter 84), parts of general use are excluded from the purview of Section XVI. Classification under CTA: SH. 7320.90 up-held. [1998 (74) ECR 61 (T)].

29. Pipe Clamps—Exemption—Pipe clamps (made of steel other than stainless steel), used to support pipes inter-connecting a boiler and a turbine which are two separate goods, are separate, identifiable commodities and hence are not classifiable as parts of structures under SH. 7308.90. The appellants themselves had claimed assess-ment under CTA: SH. 7326.90 and ex-emption under Notfn. 62/86-Cus. and the benefit of exemption had already been extended in their favour. Keeping in view the functioning of the clamps, there is no infirmity in the view taken by the lower authorities. 1998 (76) ECR 43 (T).

30. Glass Fibre Filter Bags with Breeze Clamps of Stainless Steel—The clamps cannot be classified as glass fibre under CTA: H. 70.20, and have been rightly classified by the Tribunal under erstwhile CTA: H. 73.33/40(2). No interference required. 1999 (80) ECR 305 (SC).

31. Hair Spring:—Stainless steel spring wire round with collet—Whether classifiable under CTA: SH. 9026.90, as claimed by the appellants, or under H. 73.20, as held in the impugned order The imported item is not an assembly or a sub-assembly, as even with the attachment of the collet, the spring remains a single part, and in view of Section Note 2(b) of Section XV of the Tariff Schedule, such goods are classifiable as springs of general use, under CTA: H. 73.20. 1999 (84) ECR 378 (T).