2015 (12) TMI 671

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rman) And Shri S.S. Rana (Member), JJ For the Petitioner : Shri S. Thirumalai, Advocate For the Respondent : Shri Amresh Jain, Departmental Representative ORDER (by Sirpurkar J.) Though the present application is today fixed for admission, seeing that there is no opposition to the admission of the matter, we straight away proceed to declare the ruling, since, there is no serious dispute ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... activity, IIDGR grades the diamonds which have been imported or received by them in respect of their colour, clarity, cut and their weight in carats. The second activity undertaken is that of inscription. The applicant has given a detailed account of the activity of inscription in paragraph 5 which is as under:- "The applicant submits that the word "inscription of diamonds" service means applyi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....task of certifying the grade of the diamonds. 4. On this basis, the aforementioned question is asked for determination. 5. We have seen the stand of the Department in their communication dated 1.8.2014 received on 21.8.2014. Though, it is a guarded stand suggesting that the verification of the three activities should be done, the Department does not seem to have seriously contended that the acti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GR India shall provide the service of grading and inscription of the 'Forevermark' to FM UK and the facility of generic grading and inscription to IIDGR UK. It is proposed that for the provision of the said services, IIDGR India shall raise monthly invoices on FM UK and IIDGR UK." 7. It is clear to us that none of these activities could amount to the manufacture of diamonds so as to invi....