https://www.taxtmi.com/caselaws?id=790686 Gold neck chains imported in running lengths were held to have acquired the essential character of finished jewellery, so they were classifiable under heading 7113 and not as gold in semi-manufactured form under heading 7108. Because the declared classification was accepted and no material misdeclaration or prohibited import was established, confiscation under sections 111(d) and 111(m) of the Customs Act was not justified. With confiscation unsustainable, the consequential redemption fine and penalty also failed. en-us Mon, 27 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 10:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790686 Gold neck chains imported in running lengths were held to have acquired the essential character of finished jewellery, so they were classifiable under heading 7113 and not as gold in semi-manufactured form under heading 7108. Because the declared classification was accepted and no material misdeclaration or prohibited import was established, confiscation under sections 111(d) and 111(m) of the Customs Act was not justified. With confiscation unsustainable, the consequential redemption fine and penalty also failed. Case-Laws Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790686