9911796707
TMI Blog2009 (9) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent sought an adjournment and the matter was adjourned to 10-9-2008. Against on the request of the respondent, the matter was adjourned to 14-10-2008 and the matter was again listed on 18-6-09 wherein again on the request of the respondent, the matter was adjourned to 18-9-2009. Today also the respondent requested for adjournment, which is not considered by the Bench and the matter was heard and finally decided on merits. 2. 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. 3. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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. 6. Shri T. Tiju, the ld. SDR appearing on behalf of the Revenue submits that as per the report of the Gemmological Institute of India, the goods may be reconstructed/treated Turquoise and accordingly held that they were not the Rough Tumbled Turqurenite as declared by the respondent and after the report was brought to the notice of the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ld. DR. We find that at the request of the respondents, the matter was adjourned from 12-5-2008 to 19-6-2008, from 28-7-2008 to 10-9-2008 and to 14-10-2008 and then to 18-9-2009. Even today, the respondents have again requested for adjournment and we find no justification to grant further adjournment. 10. The Commissioner (Appeals), who allowed the appeal observed that there was no categorical test report and the test report submitted by the respondents is very authentic and, therefore, held that the respondents were eligible for the benefit of the Notification and held that Rough Tumbled Turqurenite was a semi precious stone. We find that the Revenue had referred the stone to the Gemological Institute of India, who stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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