Customs notification benefit denied for gold mountings and findings treated as jewellery, with contrary circulars held invalid.

Imported gold mountings and findings were held to fall outside Notification No. 62/2004-Cus because they were treated as jewellery items rather than goods qualifying for the notification benefit. The Tribunal followed its earlier view in connected appeals from the same Commissionerate and rejected the contrary Board circulars as being inconsistent with law and therefore without validity. As a result, the imports were liable to customs duty as gold jewellery, the Revenue's appeal succeeded, and the impugned orders were set aside.

---

---

Issues: Whether imported goods declared as gold mountings and findings, bangles, necklaces and earrings were entitled to the benefit of Notification No. 62/2004-Cus or were correctly to be treated as gold jewellery liable to customs duty.

Analysis: An identical controversy had already been decided by the Tribunal in earlier appeals arising from the same Commissionerate. The Tribunal followed that view and held that gold mountings and findings, being jewellery items, did not fall within the scope of Notification No. 62/2004-Cus. It further held that the Board circulars treating such mountings and findings as covered by the notification were contrary to law and therefore had no validity.

Conclusion: The imports were not eligible for the notification benefit and were liable to customs duty as gold jewellery; the Revenue's appeal was allowed and the impugned orders were set aside.

---