https://www.taxtmi.com/caselaws?id=393525 Sputtering targets containing precious metal were classified under Chapter 71 of the Customs Tariff Act, 1975 because Rule 3(a) of the General Rules for Interpretation and Chapter Note 1(b) required the more specific tariff description to prevail. The goods were treated as articles of precious metal with an independent identity, rather than as machine parts falling under Chapter 85. A notification referring to silver sputtering targets under Chapter 71 supported that classification, although the operative basis remained the tariff notes and interpretative rules. As a result, the goods were not eligible for treatment under Chapter 85, and the drawback claim was upheld as rejected. en-us Wed, 16 Oct 2019 00:00:00 +0530 Wed, 18 Mar 2020 11:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393525 Sputtering targets containing precious metal were classified under Chapter 71 of the Customs Tariff Act, 1975 because Rule 3(a) of the General Rules for Interpretation and Chapter Note 1(b) required the more specific tariff description to prevail. The goods were treated as articles of precious metal with an independent identity, rather than as machine parts falling under Chapter 85. A notification referring to silver sputtering targets under Chapter 71 supported that classification, although the operative basis remained the tariff notes and interpretative rules. As a result, the goods were not eligible for treatment under Chapter 85, and the drawback claim was upheld as rejected. Case-Laws Customs Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393525