https://www.taxtmi.com/caselaws?id=107458 Contact tapes made of silver alloy with gold plating fall within the classification of silver under Note 5 to Chapter 71 for additional customs duty purposes. The note treats qualifying precious-metal alloys as the relevant precious metal, while excluding metal clad with precious metal and base metal plated with precious metal. Gold plating does not alter the tariff character of the underlying silver alloy. The tapes therefore remain classifiable as silver, and the Revenue's challenge to that classification lacks 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 fall within the classification of silver under Note 5 to Chapter 71 for additional customs duty purposes. The note treats qualifying precious-metal alloys as the relevant precious metal, while excluding metal clad with precious metal and base metal plated with precious metal. Gold plating does not alter the tariff character of the underlying silver alloy. The tapes therefore remain classifiable as silver, and the Revenue's challenge to that classification lacks merit. Case-Laws Customs Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107458