https://www.taxtmi.com/caselaws?id=72822 The Tribunal held that Tariff Item 24, referring to "silver," only encompasses the metal itself and not articles made from silver. The decision emphasized that the term "silver" does not include products made from silver, such as ingots or sheets. However, a dissenting opinion suggested that certain forms of silver used for their metal value in manufacturing other articles should fall under the term "silver," including ingots, bars, slabs, billets, shots, and wires. The Editor's Comments criticized the judgment for not considering a broader interpretation of "silver" to cover all forms of the metal. en-us Thu, 12 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72822 The Tribunal held that Tariff Item 24, referring to "silver," only encompasses the metal itself and not articles made from silver. The decision emphasized that the term "silver" does not include products made from silver, such as ingots or sheets. However, a dissenting opinion suggested that certain forms of silver used for their metal value in manufacturing other articles should fall under the term "silver," including ingots, bars, slabs, billets, shots, and wires. The Editor's Comments criticized the judgment for not considering a broader interpretation of "silver" to cover all forms of the metal. Case-Laws Central Excise Thu, 12 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72822