https://www.taxtmi.com/caselaws?id=214817 Imported gold mountings and findings were held to fall outside Notification No. 62/2004-Cus because they were treated as jewellery items rather than goods qualifying for the notification benefit. The Tribunal followed its earlier view in connected appeals from the same Commissionerate and rejected the contrary Board circulars as being inconsistent with law and therefore without validity. As a result, the imports were liable to customs duty as gold jewellery, the Revenue's appeal succeeded, and the impugned orders were set aside. en-us Tue, 12 Jun 2012 00:00:00 +0530 Mon, 09 Jul 2012 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214817 Imported gold mountings and findings were held to fall outside Notification No. 62/2004-Cus because they were treated as jewellery items rather than goods qualifying for the notification benefit. The Tribunal followed its earlier view in connected appeals from the same Commissionerate and rejected the contrary Board circulars as being inconsistent with law and therefore without validity. As a result, the imports were liable to customs duty as gold jewellery, the Revenue's appeal succeeded, and the impugned orders were set aside. Case-Laws Customs Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214817