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TMI Blog2017 (8) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... mption claimed by the appellant/assessee is rightly available. Exemption from Additional Duty of Customs - rejection on the ground that the exemption benefit is available only to Platinum in primary form and will not be available to Platinum alloys - Held that: - the Appellate Authority erred in examining the description of the goods mentioned in column 3 of the entry in the notification. First of all, the description clearly states that Platinum, Palladium, Rhodium etc. in their primary form, that is to say, any unfinished or semi-finished form including, ingots, foils and wires it is very clear that Platinum/ Rhodium wires are eligible for such concession. The notification borrows the language of Heading 71.10 itself and, as such, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 12/2012-CE dated 17/03/20912 (Sl. No.193). The Assessing Authority denied the concession and assessed the goods. The assessee/appellant filed appeal which resulted in the impugned order. The Commissioner (Appeals) allowed the concession under Customs Notification but disallowed the benefit under Central Excise notification. No decision was recorded regarding SAD exemption. The assessee/appellant filed appeal against denial of exemption under Central Excise notification. The Revenue filed appeal against extension of benefit under customs notification. 2. We have heard both the sides and perused the appeal records. The assessee/appellant filed bill of entry for import of pure platinum wire, semi-finished platinum wire, platinum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct and the description of the product are appropriately applicable to the impugned goods imported by the appellant. We find no reason for denial of the exemption in terms of the above entry to the appellant. We note in the appeal by the Revenue, it is contested that while the description of the goods is Platinum the exemption cannot be made available to Platinum Rhodium (alloy) as imported by the appellant/assessee. The objection of the Revenue is that while the classification of the imported item is as per entry in the exemption notification, the description will not match. We are not in agreement with such proposition. Admittedly, the product mentioned in the notification as well as the product as imported by the appellant/assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... num, Palladium, Rhodium etc. in their primary form, that is to say, any unfinished or semi-finished form including, ingots, foils and wires it is very clear that Platinum/ Rhodium wires are eligible for such concession. The notification borrows the language of Heading 71.10 itself and, as such, we find no reason for denial of the exemption. Here we note that in terms of Chapter Note 4 (B) of Chapter 71, the expression Platinum means Platinum, Iridium, Platinum and Rhodium and Ruthenium. The presence of Rhodium in the imported wire does not change the classification of the product as anything other than Platinum. 5. Regarding the exemption claimed for Special Additional Duty, we note that the impugned order did not give any findings. Exem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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