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TMI Blog2017 (3) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-6-04 and 13/2006-Cus., dated 29-3-06 clarifying that the gold and silver mountings and findings are covered by the N/N. 62/2004-Cus. are contrary to the provisions of law and, hence, have no validity - appeal allowed - decided in favor of Revenue. - C/59296/2013-CU[DB] - Final Order No. 50227/2017-CU[DB] - Dated:- 11-1-2017 - Dr. Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Ms. Suchitra Sharma, JCDR for the Appellant - Revenue Shri S. Vasudevan, Advocate for the Respondent- Assessee ORDER The present appeal has been filed by Revenue against Order-in-Appeal dated 06.06.2013, passed by Commissioner (Appeals), Customs, Jaipur. 2. The respondent are engaged in the business of Gems and Jeweller ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... components of jewellery imported by the respondent will not be eligible for the benefit of Notification No.62/2004-Cus as has been held by the Tribunal time and again. She placed reliance on the recent decisions in CC, Jaipur vs. V.K. International - 2012 (279) ELT 441 (Tri. Del.) and Final Order No. 55198-55202/2016 in CC, Jaipur vs. G.M. Silvex India. 6. Ld. Counsel for the respondent opposed the plea of the Id. Jt. CDR. He submitted that what have been imported by them are not articles of jewellery but parts of jewellery and it is not excluded from the purview of Notification No. 62/2004-Cus. He further supported his case by CBEC clarification vide Circular No. 40/2004 dated 04.06.2004 as well as No. 13/2006 dated 29.03.2006. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which is specified in the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table and from the whole of the additional duty of customs leviable thereon under Section 3 of the said Customs Tariff Act. TABLE S. No. Description of goods Rate (1) (2) (3) 1. Gold bars, other than tola bars, bearing Manufacturer s or refiner s engraved serial number and weight expressed in metric units, and old coins ₹ 100 per 10 gms. 2. Gold in any form (other t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and M/s. Om Shree Exports, the following submissions have been made - for manufacture of gold mountings, the gold of 18 Karat is melted and poured in machine made moulds to obtain the desired shape of mountings of article like necklaces, pendants, bangles, ear rings etc. In the said mountings, holes are there for studding of the precious/semi-precious stones. The output obtained by this process is called gold mounting. The respondents, however, imported machine made mountings. After import, the said mounting undergo the process of scratching so that the desired design and shape of the ornaments is obtained. Thereafter corners are scratched for fixing the stones. After making a proper space for fitting the stone the precious/semi-precio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the respondents that the same had been classified as articles of jewellery under Heading 7113. When for the purpose of classification the goods are classified as gold jewellery, for the purpose of availing exemption under Notification No. 62/2004-Cus., the same cannot be treated as something other than gold jewellery. 9. We, therefore, hold that the gold mountings, in question, have to be treated as jewellery and, hence, the same would not be eligible for Notification No. 62/2004-Cus. and the Commissioner s order extending the benefit of this notification by treating the gold mountings as jewellery is not sustainable. 10. The Commissioner in the impugned order and also the respondent have emphasized on the Board s Circulars No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the law. In this regard in para 6 of the above-mentioned judgment, the Apex Court has observed as under :- Circulars and Instructions issued by the Board are no doubt binding in law on the authorities under the respective statutes, but when the Supreme Court or the High Court declares a law on the questions arisen for instruction, it would not be appropriate for the Court to direct that the Circulars should be given effect to not the view expressed in a decision of the Court or the High Court. So far as the clarifications and instructions issued by the Central Government and the State Government are concerned, they represent merely their understanding of the statutory provisions. They are not binding upon the Courts. It is for the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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