https://www.taxtmi.com/caselaws?id=347153 Miniature toy cars coated with a substantial quantity of gold were treated as finished articles of gold rather than toys because the gold content was not a minor constituent of the goods. On that reasoning, the goods fell within Chapter 71 and satisfied the definition of "articles" of gold under Sl. No. 171 of Notification No. 6/2002-CE dated 01.03.2002. The Chapter 95 classification for toys was therefore not attracted, and the exemption under the notification applied. The text states that the duty demand was unsustainable and that the assessee's appeal succeeded. en-us Mon, 19 Jun 2017 00:00:00 +0530 Thu, 04 Jan 2018 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347153 Miniature toy cars coated with a substantial quantity of gold were treated as finished articles of gold rather than toys because the gold content was not a minor constituent of the goods. On that reasoning, the goods fell within Chapter 71 and satisfied the definition of "articles" of gold under Sl. No. 171 of Notification No. 6/2002-CE dated 01.03.2002. The Chapter 95 classification for toys was therefore not attracted, and the exemption under the notification applied. The text states that the duty demand was unsustainable and that the assessee's appeal succeeded. Case-Laws Central Excise Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347153