https://www.taxtmi.com/forum/issue?id=118953 The term "partly" in Note 1 to Chapter 71 means an appreciable, substantial part of the material rather than an insignificant fraction. Determination depends on facts and circumstances, requiring an objective assessment of the extent to which precious metal constitutes the goods by weight, value, function or appearance to decide whether the article is made wholly or partly of precious metal for tariff classification. en-us Thu, 25 Jan 2024 15:44:45 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118953 The term "partly" in Note 1 to Chapter 71 means an appreciable, substantial part of the material rather than an insignificant fraction. Determination depends on facts and circumstances, requiring an objective assessment of the extent to which precious metal constitutes the goods by weight, value, function or appearance to decide whether the article is made wholly or partly of precious metal for tariff classification. Discussion-Forum GST Thu, 25 Jan 2024 15:44:45 +0530 https://www.taxtmi.com/forum/issue?id=118953