2004 (8) TMI 529

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....dent. [Order per : S.S. Sekhon, Member (T)]. -  Revenue is in appeal. Respondents absent inspite of notice. After hearing & the DR we proceed to decide the appeal. It is found - 2. An import of Rough Turquoise was made and sought to be cleared at nil rate of duty vide Notification No 50/94 as under CTH 7103.10. The goods on examination were opined to be 'material treated/or band....

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.... Gemmological Institute is reporting the stones to be treated Turquoise' the invocation of Section 19 of Customs, Act, 1962 is not called for, since the import of mixed lot of natural & bonded stone is not established or any bodies case. The representative, of Gemmological Institute, should have been examined to bring on record what they meant by their report, instead of interpreting the same, sin....