Scope of the word 'partly' in Note 1 of Chapter 71 of GST Tariff

[Gautam Godhwani]

To what extent would the word 'partly' connote the percentage of value or quantity by bulk in an item in which precious metal was being used ? This is being asked in context of Chapter 71 of the GST Tariff.

Note 1 of Chapter 71 has the phrase made 'wholly or partly of precious metal' - in this frame, what would the word 'partly' connote ?

[KASTURI SETHI]

Sh.Gautam Godhwani Ji,

This is an extract from legal dictionary based on Supreme Court judgements. It may be useful.

Source : A book titled, " Supreme Court Words & phrases (Third Edition) compiled by Surendra Malik and Sumeet Malik published by Eastern Book Company at page 1311"

"The word, ''part'' means an appreciable amount and not an insignificant one. The 'part' in other words, must be substantial part. What is substantial would depend upon the facts and circumstances of each case. MCD Vs. Children Book Trust 1992 (4) TMI 237 - SUPREME COURT Date of decision : 21.4.1992"

More comprehensive meaning, essence and message have been given at page 1311 in the above dictionary. Worth perusal. It is an absolutely must to arrive at correct classification of the goods.

[Shilpi Jain]

Knowing the goods in question can help in better answering your query

[KASTURI SETHI]

Regarding the goods in question, this query is linked to Issue ID 118951.

AI Summary

Partly connotes a substantial, appreciable portion; classification depends on factual assessment of material composition for tariff classification. The term 'partly' in Note 1 to Chapter 71 means an appreciable, substantial part of the material rather than an insignificant fraction. Determination depends on facts and circumstances, requiring an objective assessment of the extent to which precious metal constitutes the goods by weight, value, function or appearance to decide whether the article is made wholly or partly of precious metal for tariff classification.