https://www.taxtmi.com/caselaws?id=780028 Exemption from additional duty of customs was available for platinum-rhodium alloy powder or sponge and for platinum powder under the relevant notifications covering precious metals in primary form. The alloy, being predominantly platinum, did not lose exemption merely because rhodium was present. Platinum powder was also treated as a primary form, since the notifications and departmental clarification extended to unfinished or semi-finished commercially recognised forms of the metal. On that basis, the differential duty, interest and penalty could not be sustained and the impugned order was set aside. en-us Wed, 08 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 13:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780028 Exemption from additional duty of customs was available for platinum-rhodium alloy powder or sponge and for platinum powder under the relevant notifications covering precious metals in primary form. The alloy, being predominantly platinum, did not lose exemption merely because rhodium was present. Platinum powder was also treated as a primary form, since the notifications and departmental clarification extended to unfinished or semi-finished commercially recognised forms of the metal. On that basis, the differential duty, interest and penalty could not be sustained and the impugned order was set aside. Case-Laws Customs Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780028