https://www.taxtmi.com/caselaws?id=75351 Imported 18-carat gold mountings were examined for eligibility to concessional duty under Notification No. 62/04-Cus., which excluded gold jewellery from the exemption. A circular issued under Section 151A of the Customs Act could not expand the notification's scope, and later Board clarification, read with Ratan Melting, confirmed that circulars bind only to the extent they are consistent with the law. The exemption therefore depended on a factual finding whether the mountings had acquired the character of jewellery. The matter was remitted for de novo decision by the Commissioner (Appeals) after fresh hearing and consideration of the circulars and legal position. en-us Fri, 12 Jun 2009 00:00:00 +0530 Fri, 09 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75351 Imported 18-carat gold mountings were examined for eligibility to concessional duty under Notification No. 62/04-Cus., which excluded gold jewellery from the exemption. A circular issued under Section 151A of the Customs Act could not expand the notification's scope, and later Board clarification, read with Ratan Melting, confirmed that circulars bind only to the extent they are consistent with the law. The exemption therefore depended on a factual finding whether the mountings had acquired the character of jewellery. The matter was remitted for de novo decision by the Commissioner (Appeals) after fresh hearing and consideration of the circulars and legal position. Case-Laws Customs Fri, 12 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75351