Export of Gems & Jewellery by Thailand to India under EHS.

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....1 and your letter F. No. S/VIII-48 (47 Misc/CCO-III/08 Part-I dated 27th September, 2011 on the issue of Customs authorities charging Special CV duty of 4% on all jewellery (HS 7113 19) imported from Thailand under Notification No. 85/2004-Customs, dated 31-8-2004. 2. The recovery of differential duty of 3% has been proposed by field formations under your charge based on Para 3 of Notificati....

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.... possible when there is an ambiguity in the provision. However, in the instant case, it cannot be said that the said Para 3 suffers from any ambiguity. Even if it is accepted for the sake of argument that the Para is capable of interpretations taken by your Zone apart from the one conveyed by this office, then in such cases, the object/intent behind the provision becomes important. This can be eas....