2008 (8) TMI 612

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....ent. [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 assessing group. According to it the good....

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....les 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 for pharmaceutical purposes as has been conc....

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....y 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% nickel, 14% chrome, 7.5% Molybdenum, Aluminium 2%, Berylli....

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....ickel 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 description. Since in this case the item is essentially alloy. Chap....