9911796707
TMI Blog2006 (1) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and 30% of palladium could be covered under chapter sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 representative of the Department (ARD) relies upon the following two decisions of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 as they are cast on the Harmonized system of Nomenclature. 7. We have examined the Central Excise Tariff Chapter 71, related notes a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 have paid Rupees three lakhs against the demand of Rs. 12,10,658/- and this fact has been admitted by the revenue. We, therefore, direct th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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