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M/s. International Institute of Diamond Grading and Research India Pvt. Ltd., Mumbai Versus Commissioner of Central Excise

2015 (12) TMI 671 - AUTHORITY FOR ADVANCE RULINGS

Manufacture - activity of grading of diamonds which have been imported or received by them in respect of their colour, clarity, cut and their weight in carats. - second activity undertaken is that of inscription - Held that:- Applicant does not manufacture the diamonds in the sense that it does not chemically bring out the diamonds and it is only the natural diamonds with which the applicant deals. Therefore, even by way of common sense this cannot amount to a ‘manufacturing activity’. All that .....

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clarify that we are not deciding that issue, since, we are not asked the question as to whether the certification of diamonds amounts to service or not in this application. - activity undertaken by the applicant does not amount to manufacture and, hence, will not attract the provisions of Central Excise - Appeal disposed of. - Ruling No. AAR/CE/11/2015 in Application No. AAR/44/CE/10/2014 - Dated:- 18-9-2015 - V.S. Sirpurkar (Chairman) And Shri S.S. Rana (Member), JJ For the Petitioner : Shri S. .....

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hat is grading and inscription of diamonds by IIDGR India Private Limited would amount to manufacture under Central Excise legislation. 2. The applicant company namely International Institute of Diamond Grading and Research India Private Limited hereinafter IIDGR for short has approached this Authority with the question which we have already quoted above. In their application, the IIDGR describes their activity as getting the diamonds from overseas. They have given a chart at page 9 describing t .....

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s" service means applying the "Forevermark"; a unique identification/inscription number on the diamonds that is not even visible to the naked eye to ensure the product is securely traceable. It is pertinent to note that a customer is able to confirm this is a genuine product with the help of this unique number. It is relevant to note that, the activity of inscription does not affect the internal quality of a diamond in any way. The activity of inscription is proposed to be carried .....

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n their communication dated 1.8.2014 received on 21.8.2014. Though, it is a guarded stand suggesting that the verification of the three activities should be done, the Department does not seem to have seriously contended that the activities amount to manufacture of diamonds. 6. Indeed, the applicant does not manufacture the diamonds in the sense that it does not chemically bring out the diamonds and it is only the natural diamonds with which the applicant deals. Therefore, even by way of common s .....

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