2003 (1) TMI 501 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Bangalore ruled on the correct classification of "contact tapes" under Heading 7101.60 for CVD. The Commissioner held that silver alloy in the tapes should be treated as silver itself, despite gold plating. The Tribunal upheld the Commissioner's decision, stating that alloys of precious metals are treated as precious metals under the Tariff. The Revenue's appeal was rejected.