https://www.taxtmi.com/caselaws?id=73840 Broken pearls were treated as covered by the relevant Import and Export Policy entry when the wording was read contextually to avoid making "non-jewellery quality" redundant; the entry was construed to include pearls in powder form or of non-jewellery quality, so no import licence was required. For customs classification, raw or broken pearls retained their commercial identity as pearls and fell under Tariff Heading 71.01 rather than Chapter 5 as animal products. As the goods were accepted as unworked pearls, the exemption under Notification No. 247/76-Cus. was also available. en-us Tue, 22 Dec 1987 00:00:00 +0530 Fri, 03 Jun 2011 18:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73840 Broken pearls were treated as covered by the relevant Import and Export Policy entry when the wording was read contextually to avoid making "non-jewellery quality" redundant; the entry was construed to include pearls in powder form or of non-jewellery quality, so no import licence was required. For customs classification, raw or broken pearls retained their commercial identity as pearls and fell under Tariff Heading 71.01 rather than Chapter 5 as animal products. As the goods were accepted as unworked pearls, the exemption under Notification No. 247/76-Cus. was also available. Case-Laws Customs Tue, 22 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73840