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2004 (8) TMI 181 - CESTAT, NEW DELHIExtract: .......nce it contains more than two per cent by weight of Platinum (here it contains palladium which for the purpose of this Note is to be treated as Platinum) The Tribunal has also observed that the words other alloys evidently refer to alloys other than those covered by Clauses (a) and (b). Accordingly, we find no merit in the appeal which is rejected.
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