Gold-coated toy cars classified as articles of gold under Chapter 71, making the exemption notification applicable.

Miniature toy cars coated with a substantial quantity of gold were treated as finished articles of gold rather than toys because the gold content was not a minor constituent of the goods. On that reasoning, the goods fell within Chapter 71 and satisfied the definition of "articles" of gold under Sl. No. 171 of Notification No. 6/2002-CE dated 01.03.2002. The Chapter 95 classification for toys was therefore not attracted, and the exemption under the notification applied. The text states that the duty demand was unsustainable and that the assessee's appeal succeeded.

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Issues: Whether miniature toy cars coated with gold were classifiable under Chapter 71 as articles of gold and eligible for exemption under Notification No. 6/2002-CE dated 01.03.2002, or classifiable under Chapter 95 as toys.

Analysis: The goods were made of FRP moulds coated with a substantial quantity of gold, and the gold content could not be treated as a minor constituent in relation to the plastic component. In view of the definition of "articles" in relation to gold under Sl. No. 171 of Notification No. 6/2002-CE dated 01.03.2002, the goods were finished articles containing gold and therefore fell under Chapter 71. The Chapter 95 heading for toys was not attracted on the facts, and the exemption notification applied.

Conclusion: The goods were held classifiable under Chapter 71 as articles of gold and were entitled to exemption. The duty demand was unsustainable, and the assessee's appeal succeeded.

Ratio Decidendi: Where the precious metal content in a finished article is substantial and the goods fit the notification's definition of articles of gold, they are classifiable under Chapter 71 and not as toys under Chapter 95.

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