https://www.taxtmi.com/caselaws?id=248181 Customs exemption under Notification No. 21/2002-Cus. was denied because nickel silver turnings were found to contain copper as the predominant constituent, so they were not nickel or articles of nickel. Section notes on alloy classification and predominance by weight prevailed over the tariff heading, and the mere placement of the goods in Chapter 75 did not extend the exemption. The declared transaction value was also accepted because no contemporaneous import evidence or other material justified rejection of that value or re-determination under the valuation rules. The Commissioner (Appeals) order was sustained and both appeals failed. en-us Fri, 05 Oct 2012 00:00:00 +0530 Wed, 04 Jun 2014 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248181 Customs exemption under Notification No. 21/2002-Cus. was denied because nickel silver turnings were found to contain copper as the predominant constituent, so they were not nickel or articles of nickel. Section notes on alloy classification and predominance by weight prevailed over the tariff heading, and the mere placement of the goods in Chapter 75 did not extend the exemption. The declared transaction value was also accepted because no contemporaneous import evidence or other material justified rejection of that value or re-determination under the valuation rules. The Commissioner (Appeals) order was sustained and both appeals failed. Case-Laws Customs Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248181