https://www.taxtmi.com/caselaws?id=358744 Imported pre-forms of semi-precious stones were treated as an intermediate product between rough stone and cut or polished stone, not as rough semi-precious stones covered by the exemption entry in Notification No. 12/2012-Cus. The later insertion of a specific concessional entry for pre-forms of precious and semi-precious stones from 01.03.2013 indicated that no such benefit existed for the earlier period. On that basis, the classification adopted by the lower authorities was upheld and the goods remained liable to duty at the tariff rate. en-us Mon, 12 Mar 2018 00:00:00 +0530 Fri, 21 Feb 2020 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358744 Imported pre-forms of semi-precious stones were treated as an intermediate product between rough stone and cut or polished stone, not as rough semi-precious stones covered by the exemption entry in Notification No. 12/2012-Cus. The later insertion of a specific concessional entry for pre-forms of precious and semi-precious stones from 01.03.2013 indicated that no such benefit existed for the earlier period. On that basis, the classification adopted by the lower authorities was upheld and the goods remained liable to duty at the tariff rate. Case-Laws Customs Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358744