2002 (10) TMI 550

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..... ent. [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 and forged articles of steel (other than stainless steel) classifia .....

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..... eight, 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 definition of term steel is wide enough and, in fact, is intended to include steel of various .....

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