2018 (8) TMI 1525

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....Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER 1. Facts: - M/s. Jaipur Gems, Chennai filed bills of Entries on various dates for their clearances of 18KT Gold Jewellery studded with diamonds. The said goods were imported under notification 85/2004 dated 31.08.2004 under INDO-THAILAND Free trade agreement. The said bill of entries was assessed by the department ac....

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....ellant Ld. Counsel, Shri M.N. Bharathi, submitted that the Department has not challenged the assessment and, therefore, cannot raise the demand alleging that the benefit of notification is not eligible. He relied on the decision in the case of Collector of Central Excise, Kanpur vs. Flock (India) Pvt. Ltd. 2000 (120) E.L.T. 285 (S.C.). 3. The Ld. AR, Shri K. Veerabhadra Reddy, supported the fin....