https://www.taxtmi.com/caselaws?id=795317 Gold in semi-manufactured forms, including sheets, plates, wires, rods and bars, falls under Heading 7108 and the relevant tariff item within sub-heading 7108 13 based on purity and specifications. Such goods may receive preferential tariff treatment under the customs notification if they originate in an eligible ASEAN country, satisfy applicable rules of origin, and meet documentary and procedural conditions. Preferential duty treatment does not remove separate import-policy obligations. Advance-ruling jurisdiction does not extend to deciding the validity, treaty-consistency or applicability of Foreign Trade Policy import restrictions, which must be addressed by competent authorities under the foreign-trade regime. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795317 Gold in semi-manufactured forms, including sheets, plates, wires, rods and bars, falls under Heading 7108 and the relevant tariff item within sub-heading 7108 13 based on purity and specifications. Such goods may receive preferential tariff treatment under the customs notification if they originate in an eligible ASEAN country, satisfy applicable rules of origin, and meet documentary and procedural conditions. Preferential duty treatment does not remove separate import-policy obligations. Advance-ruling jurisdiction does not extend to deciding the validity, treaty-consistency or applicability of Foreign Trade Policy import restrictions, which must be addressed by competent authorities under the foreign-trade regime. Case-Laws Customs Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795317