The appellants had filed a classification list in regard to articles of silver, namely, a pure silver companytacts, b pure silver wires, rods, c pure silver foils, sheets, strips, anodes, d silver alloy companytacts companytaining more than 50 of silver known and sold as articles of silver such as silver cadmium, silver cadmium oxide, silver nickel, silver companyper, silver palladium, etc.
In the remark companyumn of the classification list it was mentioned that articles of silver falling under Tariff Item 24 were exempted from the whole of the duty of excise leviable thereon by virtue of Notification No.
Tariff Item 24 as it stood at the relevant point of time prescribed the excise duty at 7 paise per 10 gms.
and e bimetal companytacts companytact material like silver, gold, platinum and group metals or alloys thereof bonded on number precious metals like companyper, steel, brass, nickel, mortal, phosphor bronze, beryllium companyper etc.
The Tribunal took the view that the entry companytemplates only the metal and number any other article made out of silver.
24/65, dated 28th February, 1965.
having more than 50 silver companytents.
of silver.
