9911796707
TMI Blog1985 (3) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the goods were of very small size-less than 500 microns (30 mesh) and, therefore, they answered the description of dust and powder of natural or synthetic precious or semi-precious stones. The lower authorities also observed that the goods have been used for manufacture of industrial abrasives, a use to which dust and powder of precious or semi-precious stones were put to. The appellants are in appeal against this order. 2. For ready reference, we reproduce below the relevant headings of the Tariff : 71.02. Precious and semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport): (1) Emeralds, sapphires and rubi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the intention of the Legislature in charging a lower rate of customs duty on industrial diamonds was evident from the fact that such diamonds enjoyed a concessional rate of duty prior to 2-8-76 as well as after 24-5-77. The only gap, when the concession was not available, was during the period from 2-8-76 to 24-5-77 and this happened because of the switch over to the CCCN-based Tariff. The concession was restored under an exemption notification issued on 25-5-77. Finally, they pleaded that if there was any doubt in the matter, the benefit thereof should be given to the appellants. 4. The Department s representative stated that the exemption notification issued on 25-5-77 was effective only from that date and could not apply to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that dust and powder covered thereunder should come out of natural or synthetic precious or semiprecious stones. The Explanatory Notes to the CCCN also lent support to this conclusion. Since, in the present cases, it has been the consistent stand of the appellants that their industrial diamonds were synthetically produced as such in the size imported and they did not originate through crushing, cutting, grinding or polishing of natural or synthetic precious or semi-precious stones and since the Department has not controverted this contention of the appellants, we hold that the Heading 71.04 did not cover the goods imported. Further, for the reason already discussed and put to both sides, we hold that the Heading 71.02 also did not apply to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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