https://www.taxtmi.com/caselaws?id=447072 Diamond-studded jewellery cleared from an export processing zone to the domestic tariff area was treated as covered by the exemption for articles of gold and ornaments, because the notification expressly extended to ornaments set with stones, gems or pearls. By contrast, special additional duty relief under Notification No. 6/2004-Cus could not apply to removals said to have occurred between 2000 and 2002, since the notification was not in force during the relevant period. Alleged contra entries in the work-in-progress register did not justify reduction of the demand where the claim of diamond return lacked supporting evidence, and the promoter's personal penalty was left undisturbed. en-us Fri, 15 Dec 2023 00:00:00 +0530 Sun, 17 Dec 2023 20:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447072 Diamond-studded jewellery cleared from an export processing zone to the domestic tariff area was treated as covered by the exemption for articles of gold and ornaments, because the notification expressly extended to ornaments set with stones, gems or pearls. By contrast, special additional duty relief under Notification No. 6/2004-Cus could not apply to removals said to have occurred between 2000 and 2002, since the notification was not in force during the relevant period. Alleged contra entries in the work-in-progress register did not justify reduction of the demand where the claim of diamond return lacked supporting evidence, and the promoter's personal penalty was left undisturbed. Case-Laws Customs Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447072