https://www.taxtmi.com/caselaws?id=166010 Imported special gold alloy plating salts were treated as plating salts and chemicals under Chapter 28 because the invoice described them that way and no contrary evidence was produced. The revenue failed to prove that the goods were alloys of gold within Note 4(b) of Chapter 71. Applying Chapter Note 2(vi) of Chapter 28 for compounds of precious metals, and finding no fit under a specific sub-heading in Heading 28.01/58, the goods were placed in the residuary sub-heading (1). Classification under Heading 71.05/11(1) was rejected, and reassessment of duty followed in favour of the assessee. en-us Sat, 26 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 16:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166010 Imported special gold alloy plating salts were treated as plating salts and chemicals under Chapter 28 because the invoice described them that way and no contrary evidence was produced. The revenue failed to prove that the goods were alloys of gold within Note 4(b) of Chapter 71. Applying Chapter Note 2(vi) of Chapter 28 for compounds of precious metals, and finding no fit under a specific sub-heading in Heading 28.01/58, the goods were placed in the residuary sub-heading (1). Classification under Heading 71.05/11(1) was rejected, and reassessment of duty followed in favour of the assessee. Case-Laws Customs Sat, 26 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166010