1985 (3) TMI 258

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....ve confirmed the assessment already made under Heading 71.04 of the C.T.A. on the ground that the goods were of very small size-less than 500 microns (30 mesh) and, therefore, they answered the description of dust and powder of natural or synthetic precious or semi-precious stones. The lower authorities also observed that the goods have been used for manufacture of industrial abrasives, a use to which dust and powder of precious or semi-precious stones were put to. The appellants are in appeal against this order. 2. For ready reference, we reproduce below the relevant headings of the Tariff : "71.02. Precious and semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily....

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....2(3) was specific for the industrial diamonds imported by them. They added that the intention of the Legislature in charging a lower rate of customs duty on industrial diamonds was evident from the fact that such diamonds enjoyed a concessional rate of duty prior to 2-8-76 as well as after 24-5-77. The only gap, when the concession was not available, was during the period from 2-8-76 to 24-5-77 and this happened because of the switch over to the CCCN-based Tariff. The concession was restored under an exemption notification issued on 25-5-77. Finally, they pleaded that if there was any doubt in the matter, the benefit thereof should be given to the appellants. 4. The Department's representative stated that the exemption notification issue....