https://www.taxtmi.com/caselaws?id=794098 Rough diamonds bearing Galaxy and DiaExpert surface markings were classified as worked diamonds, not diamonds in their natural state, because scanning, planning and laser marking placed lines, dots and numbers on the stones and gave them a distinct commercial identity amounting to working or engraving. As a result, the exemption under Sr. No. 345 of Notification No. 50/2017-Cus, which applies only to rough diamonds, was unavailable. The ruling therefore treated the marked goods as processed diamonds for customs classification and denied exemption benefit. en-us Thu, 25 Jun 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794098 Rough diamonds bearing Galaxy and DiaExpert surface markings were classified as worked diamonds, not diamonds in their natural state, because scanning, planning and laser marking placed lines, dots and numbers on the stones and gave them a distinct commercial identity amounting to working or engraving. As a result, the exemption under Sr. No. 345 of Notification No. 50/2017-Cus, which applies only to rough diamonds, was unavailable. The ruling therefore treated the marked goods as processed diamonds for customs classification and denied exemption benefit. Case-Laws Customs Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794098