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2017 (3) TMI 1116 - AT - CustomsBenefit of N/N. 21/2002-Cus - import of wires of nickel alloy - partial exemption - denial on the ground that the said serial No.438 covered articles of nickel while the wires imported by the appellant were articles of nickel alloy - Held that: - it is undisputed that the appellant had imported a consignment of wires made of nickel alloy. We find from the tariff that Chapter Heading 7505 talks about nickel bars, rods, profiles and wire and Chapter Heading 7505 2200 talks about wires of nickel alloys. Undisputedly, the nickel alloy is an item arising out of nickel and other metals which would mean that presence of nickel is not disputed - In the absence of any other evidence to show that wires of nickel alloys are not made out of nickel, the benefit of notification cannot be denied - appeal allowed - decided in favor of appellant-assessee.
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