2004 (8) TMI 181

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... raeus Pvt. Ltd. is whether the Silver Palladium wire manufactured by them is classifiable under sub-heading 7101.60 of the Schedule to the Central Excise Tariff Act as claimed by them or under 7101.90 as confirmed by the Commissioner (Appeals) under the impugned order. 2. We heard Shri Ravinder Choksi, Chairman of the appellant-Company and Shri Kumar Santosh, learned Senior Departmental Represen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , palladium, rhodium and ruthenium." 4. For the Purpose of this Chapter, any Alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2% by weight, of the alloy. Alloys of the precious metal are to be classified according to the following Rules : (a) An .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of alloys of precious metals. According to Clause (a) to Note 4, an alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum. As admittedly the product contains more than 2% by weight of palladium [Platinum by virtue of Note 3(b)] the product has to be considered as a product of Platinum only which is classifiable under sub-heading 7101.90. There is no force .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X