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of <h1>Imported rough synthetic stones classified as imitation precious stones under Central Excise Tariff Schedule</h1> <h3>RAJ INDUSTRIES Versus COLLECTOR OF CUSTOMS</h3> The tribunal ruled in favor of the appellants, classifying the imported rough synthetic stones as imitation precious stones under the residuary Item No. ... Classification The judgment involves the classification of imported rough synthetic stones. The goods were initially classified as glassware but were found to be imitation precious stones upon testing. The tribunal ruled in favor of the appellants, classifying the goods under the residuary Item No. 68 of the Central Excise Tariff Schedule. The appeal was allowed with consequential relief to the appellants.
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