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    <title>2004 (8) TMI 181 - CESTAT, NEW DELHI</title>
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    <description>Chapter 71 classification turns on the chapter notes, not merely on the predominant metal by weight. Note 3(b) deems palladium to be platinum for the chapter, and Note 4 treats an alloy containing 2% or more by weight of platinum as an alloy of platinum. On that basis, silver palladium wire containing 30% palladium fell within the deemed platinum threshold and was classifiable as an alloy of platinum under sub-heading 7101.90. The fact that silver predominated did not displace the chapter-note deeming rule, and the residuary clause for other alloys could not apply where the specific deeming provision governed.</description>
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    <pubDate>Thu, 26 Aug 2004 00:00:00 +0530</pubDate>
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      <title>2004 (8) TMI 181 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=53091</link>
      <description>Chapter 71 classification turns on the chapter notes, not merely on the predominant metal by weight. Note 3(b) deems palladium to be platinum for the chapter, and Note 4 treats an alloy containing 2% or more by weight of platinum as an alloy of platinum. On that basis, silver palladium wire containing 30% palladium fell within the deemed platinum threshold and was classifiable as an alloy of platinum under sub-heading 7101.90. The fact that silver predominated did not displace the chapter-note deeming rule, and the residuary clause for other alloys could not apply where the specific deeming provision governed.</description>
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      <pubDate>Thu, 26 Aug 2004 00:00:00 +0530</pubDate>
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