https://www.taxtmi.com/caselaws?id=119609 An additional invisible-loss allowance for semi-finished gold jewellery during manufacture was not recognised, because the 9% allowance under Notification No. 177/94 applied only to finished gold jewellery and no notification or circular was shown to extend similar relief to intermediate manufacturing stages. The text also notes that the assessee admitted the shortage and paid duty, and the later challenge to the shortage was treated as an afterthought. The departmental order was sustained, and the claim for further allowance rejected. en-us Mon, 17 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 11:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119609 An additional invisible-loss allowance for semi-finished gold jewellery during manufacture was not recognised, because the 9% allowance under Notification No. 177/94 applied only to finished gold jewellery and no notification or circular was shown to extend similar relief to intermediate manufacturing stages. The text also notes that the assessee admitted the shortage and paid duty, and the later challenge to the shortage was treated as an afterthought. The departmental order was sustained, and the claim for further allowance rejected. Case-Laws Customs Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119609