https://www.taxtmi.com/caselaws?id=347147 Imported platinum wire and platinum-rhodium wire were treated as classifiable under Heading 7110, and the notification entry covering platinum under that heading was held to match the tariff description; the presence of rhodium did not alter the essential classification, so concessional basic customs duty under Notification No. 12/2012-CUS was available. The same goods were also regarded as falling within the notification covering platinum and allied precious metals in primary, unfinished or semi-finished forms, including wires, so nil additional duty under Notification No. 12/2012-CE was available. As the goods fell within Chapter 71 and no exclusion applied, exemption from special additional duty under Notification No. 21/2012-CUS was also available. en-us Thu, 06 Jul 2017 00:00:00 +0530 Sat, 10 Feb 2018 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347147 Imported platinum wire and platinum-rhodium wire were treated as classifiable under Heading 7110, and the notification entry covering platinum under that heading was held to match the tariff description; the presence of rhodium did not alter the essential classification, so concessional basic customs duty under Notification No. 12/2012-CUS was available. The same goods were also regarded as falling within the notification covering platinum and allied precious metals in primary, unfinished or semi-finished forms, including wires, so nil additional duty under Notification No. 12/2012-CE was available. As the goods fell within Chapter 71 and no exclusion applied, exemption from special additional duty under Notification No. 21/2012-CUS was also available. Case-Laws Customs Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347147