https://www.taxtmi.com/circulars?id=1676 Concessional import duty applies to findings and mountings of gold and silver because the notification's explanation excludes only jewellery and foreign currency coins. Findings (small parts of jewellery) and mountings (structures to support studding) are within the scope of the relevant serial entries and eligible for the concessional rate; prior instructions were meant to prevent misuse by importing complete jewellery as findings or mountings. en-us Wed, 29 Mar 2006 00:00:00 +0530 Sat, 28 Feb 2009 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1676 Concessional import duty applies to findings and mountings of gold and silver because the notification's explanation excludes only jewellery and foreign currency coins. Findings (small parts of jewellery) and mountings (structures to support studding) are within the scope of the relevant serial entries and eligible for the concessional rate; prior instructions were meant to prevent misuse by importing complete jewellery as findings or mountings. Circulars Customs Wed, 29 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1676