https://www.taxtmi.com/caselaws?id=340613 The Tribunal ruled in favor of the appellant, overturning the decision of the lower authorities and granting the benefit of exemption for the imported nickel alloy wires under Notification 21/2002-Cus. The Tribunal found that the wires, being made of nickel alloy, fell within the scope of the notification covering "Nickel and articles of nickel," as per Section Note 6 of Section XV of the Customs Tariff. The decision emphasized the broad interpretation of alloys and concluded that the denial of exemption for nickel alloy wires was unsustainable. en-us Tue, 07 Feb 2017 00:00:00 +0530 Fri, 25 Aug 2017 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340613 The Tribunal ruled in favor of the appellant, overturning the decision of the lower authorities and granting the benefit of exemption for the imported nickel alloy wires under Notification 21/2002-Cus. The Tribunal found that the wires, being made of nickel alloy, fell within the scope of the notification covering "Nickel and articles of nickel," as per Section Note 6 of Section XV of the Customs Tariff. The decision emphasized the broad interpretation of alloys and concluded that the denial of exemption for nickel alloy wires was unsustainable. Case-Laws Customs Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340613