https://www.taxtmi.com/caselaws?id=107458 Contact tapes made of silver alloy with gold plating were treated as silver for tariff purposes under Note 5 to Chapter 71, because references to precious metal include alloys treated as precious-metal alloys. The note excludes only metal clad with precious metal or base metal plated with precious metal, and the gold plating did not change the character of the underlying silver alloy. On that interpretation, the tapes remained classifiable as silver, and the Revenue's challenge lacked merit. en-us Tue, 21 Jan 2003 00:00:00 +0530 Thu, 22 Mar 2012 16:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107458 Contact tapes made of silver alloy with gold plating were treated as silver for tariff purposes under Note 5 to Chapter 71, because references to precious metal include alloys treated as precious-metal alloys. The note excludes only metal clad with precious metal or base metal plated with precious metal, and the gold plating did not change the character of the underlying silver alloy. On that interpretation, the tapes remained classifiable as silver, and the Revenue's challenge lacked merit. Case-Laws Customs Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107458