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2012 (7) TMI 388 - CESTAT, NEW DELHIWhether the imports made by the respondents, by declaring the same as gold mountings and findings, bangles, necklaces, earrings etc. are entitled to the benefit of Notification No. 62/04 Cus or same have to be considered as gold jewellery liable to customs duty – Held that:- Gold mountings and findings being items as jewellery are outside the purview of the Notification No. 62/2004 and the Board s circular No. 40/2004-Cus dated 4.6.2004 and 13/06-Cus dated 29.3.06 clarifying that gold and silver mountings and finding are covered by Notification No. 62/2004-Cus are contrary to the provisions of law and hence have no validity – In favor of assessee
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