2017 (8) TMI 1394

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..... or the Appellant. None, for the Respondent. ORDER These four appeals by Revenue are on the common issue and hence are taken up together for disposal. 2. Ld. AR elaborated the grounds of appeal, contesting the findings of the Original Authority. The dispute is with reference to application of concessional rate of duty in terms of Notification No. 62/2004-Cus., dated 12-5-2004 on the items .....

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..... with the assessing officer. He dropped the proceedings initiated by the show cause notices. 3. Ld. AR contested the findings in these orders and submitted that the imported items are nothing but gold jewellery in terms of explanation to the said notification. The said notification along with the classification note is applicable for gold and silver articles under Chapter 71 of the Tariff. He .....

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..... that the proposal for denying the concession is based on mere presumption that the goods imported were not mountings. The impugned order recorded that the how to interpret the terms "Mounting" and "Jewellery" have been clarified by the Board as mentioned above. In the face of the declarations made in the bills of entry as well as description of the gods in the import invoices, we note that a chan .....

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