9911796707
TMI Blog1993 (4) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... y at 7 paise per 10 gms. of silver. The appellants had filed a classification list in regard to articles of silver, namely, (a) pure silver contacts, (b) pure silver wires, rods, (c) pure silver foils, sheets, strips, anodes, (d) silver alloy contacts containing more than 50% of silver known and sold as articles of silver such as silver cadmium, silver cadmium oxide, silver nickel, silver copper, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items of silver manufactured by them. The Tribunal took the view that the entry contemplates only the metal and not any other article made out of silver. It rejected the appellant's contention that the term `silver' includes silver in all forms and not merely silver as a metal pure and simple. 2. In Civil Appeal No. 1909/87 the technical member observed that if bimetal meant only ingots, it was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. The other member, however, reiterated the earlier view and held that the assessment had been properly made under Tariff item 68. We have heard learned counsel for the parties. We do not see any reason why the expression `silver' in Tariff Item 24 should be given a narrow meaning as has been done by the Tribunal. We are, therefore, inclined to think that the expression `silver' in Tariff Ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh how the goods in question are known to those who deal in them. After permitting the parties to lead such evidence as they would consider relevant to establish how those who deal in such articles understand or know them, the Tribunal may dispose of the matter on the strength of the said evidence. Having regard to the passage of time we hope that the Tribunal will be able to accord priority to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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