TaxTMI 
TaxTMI 
2015 (1) TMI 1080
X X X X Extracts X X X X
X X X X Extracts X X X X
....le figure with two hands and legs missing (52.5x25x26cm) was antiquity on the basis of treatment of ornaments, eyes, nose, rounded face and drapery and this female image in red sandstone is assigned to 10th-11th century. In respect of other two statues, on the basis of scientific examination, it has been concluded that the patination/colouration is easily removed and is not patination of age. Stylistically the object is a non antiquity. 3. The issue cropped up due to Order-in-Appeal No.04(VC)/CUS/JPR-I/2014 dt.12.3.2014 passed by the Commissioner (Appeals) who after going through the minutes of the meeting held by ASI, New Delhi came to conclusion that the product which is stated to be antiquity is not antiquity. 4. Ld. Counsel for the re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate and venue of the examination of the articles well in time so that the petitioner could be present at the time of re-examination of the articles." 5. After complying with the order of the Hon'ble High Court, the matter was re-examined by the Director General, Archaeological Survey of India. A special team was reconstituted. The Committee heard the view of the petitioner regarding procedures and colour techniques used by the artists to give antique look to the stone objects. The Committee thoroughly re-examined the above objects and also verified their measurements, materials and other technical aspects. The Committee unanimously came to the conclusion that: (a) The re-examination of the above two objects with scientific investigati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....detailed analysis allowed one of the statute non antiquity. However, regarding decorated female figure with two hands and legs missing, they maintained that it is antiquity on the basis of treatment of ornaments, eyes, nose, rounded face and drapery this female image in red sandstone is assigned to 10th - 11th century. The Minutes of the Meeting on re-examination of the objects held on 30 - 31.07.2012 reads as under: Sl.No. Object Material Measurement Decision taken 1. Decorated Head Stone 17.5x24x26cm Non Antiquity, Scientific examination has concluded that patination/colouration is easily removed and is not patination of age. Stylistically the object is a non-antiquity. 2. Decorated female figure with two hands and legs mi....