https://www.taxtmi.com/caselaws?id=340613 An exemption entry referring to "nickel and articles of nickel" was interpreted to cover nickel alloy wires, because the tariff scheme expressly contemplated nickel wires and nickel alloy wires, and Section Note 6 treated a reference to a base metal as including its alloys unless the context required otherwise. In the absence of any material showing that nickel alloy wires fell outside the entry, denial of the partial customs exemption was unsustainable. The imported goods were therefore held covered by the notification, and the exemption claim succeeded with consequential relief. 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 An exemption entry referring to "nickel and articles of nickel" was interpreted to cover nickel alloy wires, because the tariff scheme expressly contemplated nickel wires and nickel alloy wires, and Section Note 6 treated a reference to a base metal as including its alloys unless the context required otherwise. In the absence of any material showing that nickel alloy wires fell outside the entry, denial of the partial customs exemption was unsustainable. The imported goods were therefore held covered by the notification, and the exemption claim succeeded with consequential relief. Case-Laws Customs Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340613