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2009 (9) TMI 385 - CESTAT, MUMBAIExemption- Notification No. 11/Cus./78 dated 7-1-78- The brief facts of the case are that the respondent filed Bill of Entry for clearance of two types of goods viz., (a) Rough Tumbled Turqurenite (b) Rough Tumbled Tiger Eye. The respondent claimed the clearance of the goods under CTSH 7103.10 read with exemption Notification No. 11/Cus./78 dated 7-1-78. The short point involved in this matter is that the respondents are claiming classification under Heading 7103.10 read with Notification No. 11/78-Cus. which exempts rough semi-precious stones falling under Heading 71.03 of Customs Tariff. However, the department is of the view that the goods are classifiable under Heading 6810.99, which covers articles of other artificial stones and as such the exemption of Notification No. 11/78-Cus. is not available to the impugned goods. The commissioner (Appeal) allow the appeal of respondent. Held that- as rightly submitted by the Revenue, even the chemical composition of the stone deffers when compared with the certificate produced by the respondent and the report of the DYCC. The respondents have not chosen to explain the differences in chemical composition also.Under these circumstances, we allow the appeal filed by the Revenue and hold that the product in question is not a natural rough semi-precious stone and uphold the order of the Joint Commissioner.
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