https://www.taxtmi.com/caselaws?id=345403 Unplated imitation jewellery made of base metal was not dutiable for the period before 13.05.2005 because the tariff amendment covering "articles of jewellery of base metal, whether or not plated with precious metal" had not yet taken effect. For the later period, the demand also failed because the show cause notice and adjudication record did not establish that unplated base metal chains answered the description of articles of jewellery or any small object of personal adornment. A levy under a specific tariff entry must match the statutory description for the relevant period, and the demand was unsustainable. en-us Mon, 12 Jun 2017 00:00:00 +0530 Fri, 28 Jul 2017 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345403 Unplated imitation jewellery made of base metal was not dutiable for the period before 13.05.2005 because the tariff amendment covering "articles of jewellery of base metal, whether or not plated with precious metal" had not yet taken effect. For the later period, the demand also failed because the show cause notice and adjudication record did not establish that unplated base metal chains answered the description of articles of jewellery or any small object of personal adornment. A levy under a specific tariff entry must match the statutory description for the relevant period, and the demand was unsustainable. Case-Laws Central Excise Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345403