https://www.taxtmi.com/caselaws?id=117202 A classification dispute concerned whether silver palladium wire, made of 70% silver and 30% palladium, could be treated as silver wire under the Central Excise Tariff or was classifiable as "others" under the relevant heading. Reading Chapter 71 and the tariff description, the Tribunal noted that the entry for strips, wires, sheets, plates and foils of silver was confined to silver and silver-alloy items. On that basis, the appellants were found not to have shown a strong prima facie case for complete waiver of pre-deposit. Full waiver was declined and partial pre-deposit relief was allowed, with earlier payments to be adjusted. en-us Mon, 02 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 10:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117202 A classification dispute concerned whether silver palladium wire, made of 70% silver and 30% palladium, could be treated as silver wire under the Central Excise Tariff or was classifiable as "others" under the relevant heading. Reading Chapter 71 and the tariff description, the Tribunal noted that the entry for strips, wires, sheets, plates and foils of silver was confined to silver and silver-alloy items. On that basis, the appellants were found not to have shown a strong prima facie case for complete waiver of pre-deposit. Full waiver was declined and partial pre-deposit relief was allowed, with earlier payments to be adjusted. Case-Laws Central Excise Mon, 02 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117202