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 ?

AI Summary

Clarifying 'Partly' in GST Tariff Note 1, Chapter 71: Substantial Portion Interpretation for Precious Metal Items A forum discussion addresses the interpretation of the term 'partly' in Note 1 of Chapter 71 of the GST Tariff, which pertains to items made 'wholly or partly of precious metal.' The query seeks to understand the extent of value or quantity implied by 'partly.' One response cites a legal dictionary and a Supreme Court judgment, suggesting that 'part' means a substantial, not insignificant, portion, with the context determining what is substantial. Another response highlights the importance of knowing the specific goods in question to provide a more accurate answer.