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TMI Blog1988 (4) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri L.C. Chakraborty, J.D.R., for the Respondents. [Order per : G. Sankaran, Senior Vice-President (T)]. - This appeal is directed against the order No. C3/1808/81, dated 1-12-1981, passed by the Collector of Customs (Appeals), Madras. 2. The issue arising for determination herein is the classification under the First Schedule to the Customs Tariff Act, 1975, of a consignment of "Silver Pall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant-company and Shri L.C. Chakraborty, JDR, for the respondent. 4. There is no dispute as to the composition of the goods which comprises of 70% silver and 30% platinum. Statutory note 4 to Chapter 71 of the Customs Tariff Schedule read thus :- "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the platinum group (see statutory Note 3(b) : platinum group comprises of iridium, osmium, palladium, rhodium and ruthenium). 6. There is no dispute that since the subject alloy contains more than two per cent, by weight, of a precious metal which expression includes both silver and platinum, it is an alloy of precious metal. Again, for the purpose of Chapter Note 4, palladium is to be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lloy even though Clause (a) applies to it. This is obviously, incorrect because Clause (c), as may be seen, applies only to "other alloys containing two per cent, or more, by weight, of silver". The words "other alloys" evidently refer to alloys other than those covered by Clause (a) and (b). That is to say, if an alloy is, by virtue of the statutory Note, covered by Clause (a) or Clause (b), it c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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