2008 (8) TMI 612

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.... Shri L.K. Lal, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - Brief facts of the case are that the appellants M/s. Varsha Dental Products (P) Ltd. imported a consignment of non-precious ceramic bonding Nickel-Chrome casting alloy for dental use and filed Bill of Entry claiming classification under Chapter Heading 75022030. This classification was not agreed to, by the a....

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....er Chapter Heading 75089090 as other articles of nickel and nickel alloy. By no stretch of imagination, it can be considered as a dental cement and other dental filling as these materials are never used for filling, but are used for preparing tooth structures called crowns, partial bridges or casted partial dentures for final use in human mouth as a replacement of natural teeth. There is no use fo....

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.... (i)      The content by weight of cobalt exceeds 1.5% (ii)     The content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or (iii)    The total content by weight of elements other than nickel plus Cobalt exceeds 1%. Since the products under dispute consists of 75% ni....

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....so see that the product cannot be considered as article of nickel or nickel alloy as content of nickel is less than 99% and the cobalt is totally missing which is essential constituent for alloy to be called nickel alloy. However, Rule 3(a) of Rules of Interpretation provides that the heading which provides the most specific description shall be preferred to headings providing more general descrip....