2006 (4) TMI 294

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....he Appellant. Shri S.G. Dewalwar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The authorities below have held that the goods imported by the appellants herein are imitation/synthetic stone of glass in the form of pendants and not glass beads as declared, and that the import is hit by entry No. 121 of Appendix 2 Part B of 1985 Exim Policy requiring specific....

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.... glass bead is pierced at both ends while the goods in question were pierced only at the tapering end for the purpose of hanging on chain etc. The contention of the appellants that the goods were not tested for their high refractive index which the HSN describes imitation precious stone as having, does not make a difference for the reason that not only were the goods found to have hole pierced onl....