AI Drafter 
TaxTMI 
TaxTMI 
2017 (3) TMI 5
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....silver jewellery items for domestic and international market. The respondent imported parts/ components as well as locks, springs, spring rings, beads etc. These items are used for manufacturing of Jewellery items such as ear rings, ear tops, neckless etc. Such parts and components were imported by the respondent during the period 28.05.2011 to 20.12.2011. These components were described as "finding" and were classifiable under heading 7113 19 60 and 7113 11 90 respectively, when made of gold and silver. The respondent claimed benefit of concessional rate of customs duty under Notification No. 62/2004-Cus dated 12.05.2004. After importing and clearance of the goods with benefit of notification, Revenue took a view that the benefit of notifi....
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....06. His submission is, the CBEC has clarified that the benefit in question can be extended to the parts of jewellery as well as 'findings' and 'mountings' of gold and silver. Accordingly, he prays that the impugned order should be upheld. 7. We find that the issue which is subject matter of the present appeal, has been considered at length by the Tribunal in the case of CC, Jaipur vs. V.K. International (supra). In a very detailed order, the Tribunal has held as follows:- " 6. Notification No. 62/2004-Cus., dated 12-5-04 is reproduced below :- "Gold and Silver imported other than through post, courier or baggage - Effective rate of duty - Notification No. 80/97-Cus. superseded In exercise of the powers....
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....lanation. - For the purposes of this notification, the expression 'Gold in any form' or 'Silver in any form' shall include medallions and coins, but shall not include jewellery made of gold or silver, as the case may be, and foreign currency coins." 7. From perusal of this notification, it is clear that jewellery made of gold or silver is excluded from the purview of this notification. Thus, the point of dispute is as to whether the mountings and findings of gold are gold jewellery or other than the gold jewellery covered by Sl. No. 2 of the table annexed to the notification. There is no dispute that so far as findings are concerned, the same are parts of gold and silver jewellery and the same would be covered by sub-heading 7113119....
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....ed the shape and character of jewellery. Some mountings may be such that fully finished jewellery can be made by just setting the gem stones, while in some mountings some scratching etc. may be required. But the fact which emerges is that the mountings have character and shape of the jewellery in which the stones either as such or after some scratching are to be fixed so as to obtain fully finished jewellery. In terms of Rule 2(a) of the General Rules of Interpretation of Schedule to the Customs Tariff Act any reference in a heading to an article shall be taken to include a reference to that article in complete or finished form, provided that as presented the incomplete or unfinished article has the essential character of the complete or fi....
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....e table annexed to the Notification No. 62/2004-Cus. and, hence, these items are eligible for the concessional rate of duty. 11. Under Section 151(a) of Customs Act, 1962, the Board may, if it considers necessary or expedient so to do for the purpose of uniformity in classification of goods or with respect to levy the duty thereon, issue such orders, instructions and directions to officers of Customs as it may deem and such officers of Customs and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and direction of the Board. In our view, while the Board under Section 151(a) of the Customs Act, can issue clarifications with regard to classification of a product or scope of an ex....