9911796707
TMI Blog2018 (4) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... e-forms imported by the appellants are not covered by any concessional rate of duty during the period of import - appeal dismissed - decided against appellant. - C/53070 of 2016 - 50999/2018 - Dated:- 12-3-2018 - Mr. Justice (Dr.) Satish Chandra, President Mr. B Ravichandran, Member (Technical) Shri Kumar Vikram, Advocate f or the Appellants Shri R K Majhi, AR for the Respondent Per: B Ravichandaran: The appellant is aggrieved by the order dated 6.9.16 of the Commissioner (Appeals) of Customs, Jaipur. The appellant imported pre - forms semi precious stones through three Bill of Entries dated 04.08.2012, 03.11.2012 and 11.12.2012. The classification was claimed under CTH 71039990 as other of otherwise worked precio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of 1 0 % on the said goods. 2. We have heard the parties and perused the appeal record. 3. The claim of the appellant is that their product should continue to be treated as rough gem stone only and whatever working done on the same is incidental for due packing and export. The process of cutting and polishing is done after import only. On that basis, it is claimed that they should be fully eligible for exemption as available to rough semi - precious stone under Serial number No. 312 of unamended notification 12/2012 Cus. We note that the actual nature of the product and the exemption, if any, available during the material time have been examined in detail by the impugned order. Relevant finding of the same are as under: 13.2 I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification No. 12/2013 dated 01.03.2013 wherein a new entry No. 312 A had been inserted. This new entry No. 312A reduces the basic customs duty on performs of precious and semi - precious stones from 10% to 2%. Now question arises whether performs of semi precious stones attracted tariff rate of 10% or concessional rate of duty of 2% during the period 17.3.2012 to 28.02.2013. I find that in the notification no. 12/2012 at S. No. 312. The duty on rough semi precious stone was nil and at S. No. 313 duty @ 2% was leviable on cut and polished coloured gem stone. There is no concession / exemption granted to preforms semi precious stone . This is also evident from the fact that wef 01.03.2013 the duty on performs of precious and semi precious ..... X X X X Extracts X X X X X X X X Extracts X X X X
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