https://www.taxtmi.com/caselaws?id=73678 Chapter Note 4 to Chapter 71 treats an alloy containing 2% or more by weight of a precious metal as an alloy of precious metal, and deems platinum group metals to be platinum for classification purposes. On that basis, silver palladium bimetal sheets containing palladium, a platinum group metal, fell within the specific rule for platinum group metal alloys under Clause (a). Clause (c) applied only to residual alloys not already covered by Clauses (a) or (b), so it could not displace the specific classification. The goods were therefore classifiable under sub-heading (2), not as an alloy of silver under sub-heading (1). en-us Mon, 25 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73678 Chapter Note 4 to Chapter 71 treats an alloy containing 2% or more by weight of a precious metal as an alloy of precious metal, and deems platinum group metals to be platinum for classification purposes. On that basis, silver palladium bimetal sheets containing palladium, a platinum group metal, fell within the specific rule for platinum group metal alloys under Clause (a). Clause (c) applied only to residual alloys not already covered by Clauses (a) or (b), so it could not displace the specific classification. The goods were therefore classifiable under sub-heading (2), not as an alloy of silver under sub-heading (1). Case-Laws Central Excise Mon, 25 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73678