TMI Blog2017 (4) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... further worked upon to convert them into cut and polished stones. Consequently, they will be eligible for benefit of “nil” rate of duty for the period upto 01.03.2013. There is no dispute for the period after the amendment carried out on 01.03.2013. - appeal allowed - decided in favor of appellant. - Appeal No. C/52861-52862/2016-CU(DB) - Final Order No. 52657-52658/2017-CU (DB) - Dated:- 31-3-2017 - Hon'ble Ms. Archana Wadhwa, Member (Judicial) And Hon ble Shri V. Padmanabhan, Member (Technical) Shri. Madhusudhan Sharma, Advocate for the Appellant Shri K. Poddar, DR for the Respondent ORDER Per V. Padmanabhan: Both the appeals are being disposed of by this common order since the issue involved is the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TH 7103. He submitted that for the period prior to the amendment in the notification w.e.f. 01.03.2013 the imported goods would be covered by the description Rough semi precious stones . He also submitted that preforms are nothing but rough semi precious stones which have been partially worked to give a uniform shape. Further, such preforms will have to be further cut and polished to make them ready to use in jewelry. W.e.f. 01.03.2013 there is no dispute that the preforms will be eligible for concessional rate of 2%. 5. Ld. DR countered the arguments made on behalf of the appellant. His submission is that the imported goods which are described as preforms have been extended a concessional rate of 2% only from the date of amendment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.03.2013, we find that the notification had two Sl. No. 312 313 which deal with the semi precious stones. Sl. No. 312 granted the benefit of nil rate of customs duty for rough semi precious stones . Sl. No. 313 granted the concessional rate of 2% for cut and polished gem stones. The category Sl. No. 312A has been inserted w.e.f. 01.03.2013 which subsequently covers preforms and grants the concessional rate of 2%. For the period prior to 01.03.2013 (when the imports covered by the Bill of Entry in the present dispute took place) the imported goods will fall into either Sl. No. 312 or Sl. No. 313. The imported goods definitely do not merit categorizing under Sl. No. 313 since they are not in the nature of cut and polished stones. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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