https://www.taxtmi.com/caselaws?id=74421 Imported synthetic diamond pieces were treated as goods of Chapter 71 rather than Chapter 68 because they were diamond pieces, not dust or powder, and were not shown to be agglomerated abrasive goods. Note 1(a) to Chapter 71 covered articles wholly or partly of synthetic precious or semi-precious stones, while the abrasive exclusion in Note 2(k) did not apply. Heading 71.03 was the more specific classification for synthetic or reconstructed precious or semi-precious stones, and the record did not show any post-formation cutting or working that would displace that entry. The exemption notification for such Chapter 71 goods therefore applied, with consequential customs relief. en-us Thu, 21 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74421 Imported synthetic diamond pieces were treated as goods of Chapter 71 rather than Chapter 68 because they were diamond pieces, not dust or powder, and were not shown to be agglomerated abrasive goods. Note 1(a) to Chapter 71 covered articles wholly or partly of synthetic precious or semi-precious stones, while the abrasive exclusion in Note 2(k) did not apply. Heading 71.03 was the more specific classification for synthetic or reconstructed precious or semi-precious stones, and the record did not show any post-formation cutting or working that would displace that entry. The exemption notification for such Chapter 71 goods therefore applied, with consequential customs relief. Case-Laws Customs Thu, 21 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74421