Exemption entry for base metal goods includes alloys where context permits, so nickel alloy wires qualified for customs relief.

An exemption entry referring to "nickel and articles of nickel" was interpreted to cover nickel alloy wires, because the tariff scheme expressly contemplated nickel wires and nickel alloy wires, and Section Note 6 treated a reference to a base metal as including its alloys unless the context required otherwise. In the absence of any material showing that nickel alloy wires fell outside the entry, denial of the partial customs exemption was unsustainable. The imported goods were therefore held covered by the notification, and the exemption claim succeeded with consequential relief.

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Issues: Whether nickel alloy wires imported by the appellant were covered by Serial No. 438 of Notification No. 21/2002-Cus. for "nickel and articles of nickel" and entitled to partial exemption from customs duty.

Analysis: The imported goods were wires of nickel alloy. The tariff scheme specifically contemplated nickel wires and nickel alloy wires, and Section Note 6 of Section XV provided that a reference to a base metal includes a reference to alloys of that metal unless the context otherwise requires. In the absence of any material to show that nickel alloy wires stood outside the expression "nickel and articles of nickel", the entry in the exemption notification was held to cover the imported goods. The earlier Tribunal view on alloy steel was followed as supporting the same interpretative principle.

Conclusion: The nickel alloy wires were covered by the notification entry and the denial of exemption was unsustainable.

Final Conclusion: The impugned order was set aside and the appeal succeeded with consequential relief.

Ratio Decidendi: A tariff or exemption entry referring to a base metal or its articles includes alloys of that metal where the statutory context so permits, and the exemption cannot be denied merely because the goods are in alloy form.

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