https://www.taxtmi.com/caselaws?id=438326 Platinum sponge imported as the first pure form obtained in the refining process was treated as platinum in its primary form for exemption purposes under Notifications No. 05/2006-C.E. and 12/2012-C.E. The notifications covered unfinished or semi-finished platinum forms, and the accompanying explanatory material and departmental circular supported inclusion of sponge and powder of precious metals recovered or refined from used or secondary materials. The revenue's attempt to exclude the goods as a powder or as a non-covered form was not sustained because no change in notification language or contrary binding precedent was shown. en-us Thu, 30 Mar 2023 00:00:00 +0530 Sun, 28 May 2023 22:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438326 Platinum sponge imported as the first pure form obtained in the refining process was treated as platinum in its primary form for exemption purposes under Notifications No. 05/2006-C.E. and 12/2012-C.E. The notifications covered unfinished or semi-finished platinum forms, and the accompanying explanatory material and departmental circular supported inclusion of sponge and powder of precious metals recovered or refined from used or secondary materials. The revenue's attempt to exclude the goods as a powder or as a non-covered form was not sustained because no change in notification language or contrary binding precedent was shown. Case-Laws Customs Thu, 30 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438326