1993 (4) TMI 85

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.... of time prescribed the excise duty at 7 paise per 10 gms. of silver. The appellants had filed a classification list in regard to articles of silver, namely, (a) pure silver contacts, (b) pure silver wires, rods, (c) pure silver foils, sheets, strips, anodes, (d) silver alloy contacts containing more than 50% of silver known and sold as articles of silver such as silver cadmium, silver cadmium oxi....

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....ication in respect of the various items of silver manufactured by them. The Tribunal took the view that the entry contemplates only the metal and not any other article made out of silver. It rejected the appellant's contention that the term `silver' includes silver in all forms and not merely silver as a metal pure and simple. 2. In Civil Appeal No. 1909/87 the technical member observed that if....

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....accepted the same and rejected the appeal. The other member, however, reiterated the earlier view and held that the assessment had been properly made under Tariff item 68. We have heard learned counsel for the parties. We do not see any reason why the expression `silver' in Tariff Item 24 should be given a narrow meaning as has been done by the Tribunal. We are, therefore, inclined to think that t....