Tariff classification of gems upheld under Heading 18.03 after prior unchallenged classification was accepted.

Classification of the product "gems" was determined under Heading 18.03 of the Central Excise Tariff Act, 1985, because the later period in dispute had already been classified by the Commissioner (Appeals) under that heading and no departmental appeal had been filed against it. On those facts and circumstances, the existing classification was accepted. The alternative claim under Heading 18.04 was not accepted, and the remaining points were dismissed as not pressed.

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Issues: Whether the product "gems" was classifiable under Heading 18.03 or Heading 18.04 of the Central Excise Tariff Act, 1985.

Analysis: The subsequent period under appeal had already been classified by the Commissioner (Appeals) under Heading 18.03, and no departmental appeal had been filed against that classification. In view of the facts and circumstances, the classification adopted for the subsequent period was accepted.

Conclusion: The product "gems" was held classifiable under Heading 18.03, and the remaining points were dismissed as not pressed.

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