https://www.taxtmi.com/caselaws?id=341165 Imported preforms of precious and semi-precious stones were treated as rough semi-precious stones for customs classification because they remained unfinished and required further processing before use as jewellery stones. Under Notification No. 12/2012-Cus, the pre-01.03.2013 tariff structure distinguished rough semi-precious stones attracting nil duty from cut and polished stones attracting 2% duty. The later insertion of a separate entry for preforms confirmed that such goods were not already covered by the cut and polished category. The goods therefore qualified for nil duty under the rough stones entry, and the duty demand was unsustainable. en-us Fri, 31 Mar 2017 00:00:00 +0530 Sat, 30 Dec 2017 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341165 Imported preforms of precious and semi-precious stones were treated as rough semi-precious stones for customs classification because they remained unfinished and required further processing before use as jewellery stones. Under Notification No. 12/2012-Cus, the pre-01.03.2013 tariff structure distinguished rough semi-precious stones attracting nil duty from cut and polished stones attracting 2% duty. The later insertion of a separate entry for preforms confirmed that such goods were not already covered by the cut and polished category. The goods therefore qualified for nil duty under the rough stones entry, and the duty demand was unsustainable. Case-Laws Customs Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341165