Home Case Index All Cases Customs Customs + AT Customs - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 5 - AT - CustomsBenefit of N/N. 62/2004-Cus dated 12.05.2004 - import of parts/ components as well as locks, springs, spring rings, beads etc. - whether the components are correctly described as "finding" and are classifiable under heading 7113 19 60 and 7113 11 90 respectively, when made of gold and silver? - Held that: - similar issue was decided in the case of CC, Jaipur vs. V.K. International [2012 (10) TMI 739 - CESTAT, NEW DELHI], where it was held that Gold mountings and findings being items as jewellery are outside the purview of N/N. 62/2004-C.E. and, hence, the Board’s Circulars No. 40/2004-Cus., dated 4-6-04 and 13/2006-Cus., dated 29-3-06 clarifying that the gold and silver mountings and findings are covered by the N/N. 62/2004-Cus. are contrary to the provisions of law and, hence, have no validity - appeal allowed - decided in favor of Revenue.
|