9911796707
TMI Blog2017 (8) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... ant filed bill of entry dated 17/11/2012 for clearing pure platinum wire (semi-finished), platinum/rhodium wire (alloy) under Central Excise Tariff Heading 71101900. The assessee/appellant claimed benefits of concessional duty under Notification 12/2012-CUS dated 17/03/2012 (Sl. No.328) and nil rate of duty under Notification 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the product 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 appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. Exemption from Special Additional Duty is claimed in terms of Sl. No.77 of Notification 21/2012-CUS. The said entry is granting exemption for goods falling under Chapter 71 (Except 7113) with a description "all goods (other than articles of jewellery)" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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