https://www.taxtmi.com/caselaws?id=167264 Synthetic industrial diamonds imported in the form in which they were produced were not covered by Heading 71.04, because that heading applies only to dust and powder obtained from natural or synthetic precious or semi-precious stones by crushing, grinding, polishing or similar processing. Heading 71.02 was also inapplicable because it is confined to natural precious and semi-precious stones. The proper classification was Heading 71.03, which covers synthetic precious or semi-precious stones, and reassessment was directed accordingly. en-us Fri, 22 Mar 1985 00:00:00 +0530 Sat, 13 Dec 2014 11:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167264 Synthetic industrial diamonds imported in the form in which they were produced were not covered by Heading 71.04, because that heading applies only to dust and powder obtained from natural or synthetic precious or semi-precious stones by crushing, grinding, polishing or similar processing. Heading 71.02 was also inapplicable because it is confined to natural precious and semi-precious stones. The proper classification was Heading 71.03, which covers synthetic precious or semi-precious stones, and reassessment was directed accordingly. Case-Laws Customs Fri, 22 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167264