2006 (1) TMI 326

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....te, for the Appellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : T.V. Sairam, Member (T) (for the Bench)]. - These two appeals are filed one by M/s. Choksi Contracts (P) Ltd. and the other by M/s. Choksi Platinum (P) Ltd. against the impugned orders of the Commissioner (Appeals) involving the same issue: whether the product 'silver palladium wire' containing 70% of silver a....

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.... the wire made of this would correctly fall under 7101 4. Poring over the structure of this tariff Heading and the description of Chapter Heading 7101.60, however, the contention appears outlandish. The learned counsel relies upon the Note No. 5 of Chapter 71 to state that any reference with regard to precious metals has to include a reference to alloys 5. Learned authorised repres....

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....nd (c) as contained in the statutory note No. 5 to Chapter 71 of the Customs Tariff Schedule are the special features of the Customs Tariff Schedule which can not be found in Central Excise Tariff Schedule. He is of the view that ratio adopted in the decision based on the customs tariff schedule cannot be compared to the Central Excise Tariff Schedule although there is a common vein between them a....

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....Appeals). In the Appeal No. E/3589/05, the appellants are reported to have paid Rupees two lakhs against the demand of Rs.7,59,415.35 which fact is accepted by the revenue. We, therefore, direct the appellant in this case to deposit 50% of the total duty demanded from them, which could be adjusted against the amount already paid by them. In the Appeal No. E/3588/05, the appellants are reported to ....