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TMI Blog2009 (6) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 62/04-Cus., dated 12-5-04. He mentioned that though the Board, earlier also vide Circular No. 40/2004-Cus., dated 4-6-04 had clarified that the words "gold in any form" or "silver in any form" in Notification No. 62/04-Cus. will cover all items of gold and silver in Chapter 71, except gold/silver jewellery or foreign currency of coins of gold/silver, and that it would cover findings and mountings of gold/silver, Circular No. 528/18/04-CUS-TU, dated 2-8-05 had been issued, as clarified in subsequent Circular dated 29-3-06, only to alert the field formations to prevent misuse of Notification No. 62/04-Cus. by claiming concessional import duty on import of complete gold/silver jewellery in the guise of mountings and findings and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se may be, and foreign currency coins. According to Department, the '18 caret gold mountings' imported in this case are nothing instudded jewellery and hence hit by the exclusion clause of the Explanation and it is this stand of the Department which have been accepted by the CCE (Appeals). 5. The grievance of the Appellant, however, is that the CCE (Appeals)'s order is contrary to the Board's Circular No. 40/04-Cus., dated 4-6-04 wherein it was clarified that findings and mountings of gold, so long as they are classified under Chapter 71, would be covered by the expression - 'gold in any form' in the Notification and Circular No. 13/2006-Cus., dated 29-3-06 clarifying that mountings of gold and silver are covered under the scope of Sl. Nos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... silver are eligible for exemption under Notification No. 62/04-Cus. also states that the instructions vide F. No. 528/18/04-Cus.-TU, dated 2-8-05 had been issued only to alert the field formations to prevent the misuse of Notification No. 62/04-Cus. in respect of import of complete gold/silver jewellery under the guise of mountings and findings. 6. We fully agree with the view expressed in the Board's circular dated 2-8-05 that a circular issued by the Board for clarifying the provisions of an exemption notification, cannot expand the scope of the notification and when the Notification No. 62/04-Cus., dated 12-5-04 specifically excludes 'jewellery of gold', a circular cannot extend the scope of the exemption notification as to cover the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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