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2018 (4) TMI 855 - AT - CustomsConcessional rate of duty - N/N. 12/2012 C us dated 17 03.2012 - imported pre-forms semi precious stones - claim of the appellant is that their product should continue to be treated as rough gem stone only and whatever working done on the same is incidental for due packing and export - Held that: - the later amendment carried out by N/N. 12/13 clarifies that prior to 01.03.2013 duty applicable on performs of semi precious stone was the tariff rate of duty i.e. @ 10%. During 17.3.2012 to 28.2.2013 the applicable duty on perform of semi-precious stones was @ 10% i.e. tariff rate of duty - pre-forms imported by the appellants are not covered by any concessional rate of duty during the period of import - appeal dismissed - decided against appellant.
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