2003 (1) TMI 501

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.... [Order per : C.N.B. Nair, Member (T)]. - The issue raised in these appeals of the Revenue is the correct classification of "contact tapes". In the impugned order the Commissioner of Central Excise (Appeals) held that contact tapes would be more appropriately classifiable under Heading 7101.60 for the purpose of CVD (additional duty of Customs), after setting aside the order of the Assistant Co....

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....and different items, classification cannot be carried out on the basis of Chapter Note 5. 3. We have perused the records and have heard both sides. Note 5 to Chapter 71 reads as under :- "5. Except where the context otherwise requires, any reference in the Schedule to precious metals or to any particular precious metal includes a reference to alloys treated as alloys of precious metal, but ....