https://www.taxtmi.com/caselaws?id=76263 Imported rough tumbled turquerenite was found, on gemological and chemical testing, to be reconstructed or treated material rather than natural rough semi-precious stone. The departmental reports were preferred over the importer's certificate because the composition showed calcium carbonate, synthetic resin binders and organic colouring matter, inconsistent with a natural stone claim. On that basis, exemption available to natural rough semi-precious stones was denied, and classification as articles of artificial stone under Heading 6810.99 was upheld. The departmental assessment was restored. en-us Fri, 18 Sep 2009 00:00:00 +0530 Thu, 17 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76263 Imported rough tumbled turquerenite was found, on gemological and chemical testing, to be reconstructed or treated material rather than natural rough semi-precious stone. The departmental reports were preferred over the importer's certificate because the composition showed calcium carbonate, synthetic resin binders and organic colouring matter, inconsistent with a natural stone claim. On that basis, exemption available to natural rough semi-precious stones was denied, and classification as articles of artificial stone under Heading 6810.99 was upheld. The departmental assessment was restored. Case-Laws Customs Fri, 18 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76263