1988 (4) TMI 192

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....the Appellants. Shri L.C. Chakraborty, J.D.R., for the Respondents. [Order per : G. Sankaran, Senior Vice-President (T)]. - This appeal is directed against the order No. C3/1808/81, dated 1-12-1981, passed by the Collector of Customs (Appeals), Madras. 2. The issue arising for determination herein is the classification under the First Schedule to the Customs Tariff Act, 1975, of a cons....

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....epresentative of the appellant-company and Shri L.C. Chakraborty, JDR, for the respondent. 4. There is no dispute as to the composition of the goods which comprises of 70% silver and 30% platinum. Statutory note 4 to Chapter 71 of the Customs Tariff Schedule read thus :- "For the purpose of this Chapter, any alloy (including a sintered mixture) and an inter-metallic compound containing preci....

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...." 5. Palladium is admittedly a metal of the platinum group (see statutory Note 3(b) : platinum group comprises of iridium, osmium, palladium, rhodium and ruthenium). 6. There is no dispute that since the subject alloy contains more than two per cent, by weight, of a precious metal which expression includes both silver and platinum, it is an alloy of precious metal. Again, for the purpose of ....

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....e relied upon for classifying the subject alloy even though Clause (a) applies to it. This is obviously, incorrect because Clause (c), as may be seen, applies only to "other alloys containing two per cent, or more, by weight, of silver". The words "other alloys" evidently refer to alloys other than those covered by Clause (a) and (b). That is to say, if an alloy is, by virtue of the statutory Note....