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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tariff value fixation for non silver jewellery set as a percentage of transaction value, excluding precious metal and customer supplied old jewellery.</h1> Fixes the tariff value for articles of jewellery (other than silver) under the specified tariff sub heading at 30% of the transaction value declared in the invoice, with 'transaction value' having the statutory meaning; excludes jewellery manufactured from precious metal and old jewellery supplied by the retail customer.

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