TaxTMI 
TaxTMI 
2001 (7) TMI 569
X X X X Extracts X X X X
X X X X Extracts X X X X
....97, which permitted import of 'gold' under such licences and had claimed the benefit of Customs Notification 117/94 to concessional rate of duty. This benefit of the subject customs notification at the time of clearance was not granted and they cleared the goods on the tariff rate of duty. They filed refund claims which was rejected by the Assistant Commissioner in Appeal. The Commissioner (Appeals) remanded the matter back and in remand the refund claim was once again rejected by the lower authorities. The present appeal is against this rejection of the refund claim. 2. We have heard learned Senior Advocate, Shri Ram Panchu alongwith Shri T. Mohan, Advocate for the appellants and Smt. Radha Arun, SDR for the Revenue and after conside....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g, completing and finishing processes, to be classified as articles of jewellery under 7113/7113.19 as arrived at by the learned Commissioner. The classification of crude jewellery or in semi-manufactured form parts of gold would be more appropriately be classifiable under 7108.13 under the heading "other semi-manufactured forms of gold". By reading the heading notes under 7108 of HSN, we cannot find the imported items to be excluded 'from semi manufactured forms of gold' falling under Heading 7108.13. These HSN notes only excludes 'Blanks of jewellery' and there is no finding that the subject imports are such. (c) We find that Notification 117/94-Cus., dated 21-4-1994 has been amended on 1-11-1995....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the case of Collector of Customs, New Delhi v. L.N. Gadodia and Sons (P) Ltd. 1996 (87) E.L.T. 495 the tribunal had held that a Notification 117/94's, purpose was only to allow the more liberalized policy for import of gold and any interpretation which will restrict its scope will go against its very purpose of special import licences and its notification. They observed that : "the fact that 'gold' was used both in SIL and in the exemption Notification has to be seen in the context of the object sought to be achieved by SIL and the exemption notification. The various Chapter headings and sub-headings given in the Customs Tariff Act are meant to (sic) one object of levying and collection of different rates of duty on different items and s....