2012 (7) TMI 388

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..... d findings being items as jewellery are outside the purview of the Notification No. 62/2004 and the Board s circular No. 40/2004-Cus dated 4.6.2004 and 13/06-Cus dated 29.3.06 clarifying that gold and silver mountings and finding are covered by Notification No. 62/2004-Cus are contrary to the provisions of law and hence have no validity – In favor of assessee - Customs Appeal No. 707 of 2007, 708 .....

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..... ountings and findings, bangles, necklaces, earrings etc. are entitled to the benefit of Notification No. 62/04 Cus or same have to be considered as gold jewellery liable to customs duty. 4. An identical issue was considered in the case of CCE, Jaipur vs. V.K. International and others, Final Order No. C/472-477/2011 dated 1.9.2011, the appeals filed by the Revenue were allowed by holding that t .....

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