Classification of silver powder: silver and silver alloy powder are to be treated as silver under the excise tariff, not as articles. Silver powder and silver alloy powder are to be classified as silver rather than as 'articles of silver' because the unqualified tariff description for silver covers unwrought and powder forms, and chapter notes permit inclusion of the relevant alloys; the Board concurs with this classification and trade is to be informed accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of silver powder: silver and silver alloy powder are to be treated as silver under the excise tariff, not as articles.
Silver powder and silver alloy powder are to be classified as silver rather than as 'articles of silver' because the unqualified tariff description for silver covers unwrought and powder forms, and chapter notes permit inclusion of the relevant alloys; the Board concurs with this classification and trade is to be informed accordingly.
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