Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Classification - Amezcua Chi Pendant - As, the 'Chi Pendant' is ...

Case Laws     Customs

March 11, 2016

Classification - Amezcua Chi Pendant - As, the 'Chi Pendant' is not an artificial jewellery worn by any person of any age. Therefore, the imported goods cannot be classified under Chapter 71 as Imitation Jewellery/Articles of Jewellery - AT

View Source

 


 

You may also like:

  1. SEZ unit - Levy of penalty for violating LoA - While pendant is termed as a piece of jewellery that hangs from a necklace chain, medallion is also termed as a piece of...

  2. Gold ornaments worn by a foreign tourist entering India - In the absence of a statutory prescription in express terms to the effect that a foreign tourist entering...

  3. Status of society - Artificial Juridical Person (AJP) or Association of persons (AOP) - Once a body/society is incorporated under a statute, it becomes juridical person - HC

  4. Unexplained jewellery - The arguments raised on behalf of the Revenue on the basis of reference to Section 110 of the Evidence Act, which provides that where a person is...

  5. Excess jewellery found during the course of search - Jewellery belonging to family member (i.e sone and wife) or not? - person to whom said jewellery belongs - Excess...

  6. Amendments to the AIRs of Duty Drawback on Gold Jewellery, Silver Jewellery and Silver Articles

  7. Petitioner can bring gold chain with diamond pendant into India as personal effect under Baggage Rules 1998. Invoice for diamond purchase though unsigned, cannot be sole...

  8. The Director General of Foreign Trade, u/s 1.03 & 2.04 of Foreign Trade Policy, 2023, amended Para 4.59 of Handbook of Procedures, 2023. Wastage percentages for various...

  9. Deduction under Section 10AA - whether what was manufactured by the assessee is pendant and it can also be known as medallion.? - merely because the pendant / medallion...

  10. Smuggling - Baggage Rules - Bonafide baggage or not - Gold Jewellery - Liquor - one fails to understand, petitioners who claim to be pilgrims visiting an alien country...

  11. Addition on unexplained investment in Jewellery and Silver - No credit could be given for HUF, for the simple reason that an HUF cannot wear any jewellery by itself. -...

  12. Classification of goods - Cast Protector - It can only be considered as a covering made of plastic, which can be used by persons wearing casts, bandages, dressings etc...

  13. Classification of NEBULA Jewellery Watch - Even the dress having diamond on it predominantly can be in a given case said to be a jewellery. Mainly because the NEBULA...

  14. Levy of penalty - Smuggling - imitation jewellery raw material glass beads (Chatons) in the guise of clearing glass show piece/scrubbers/foot wear - In any case, it is...

  15. This public notice amends paragraph 4.59 of the Handbook of Procedures, 2023, and modifies the Standard Input Output Norms (SION) M-1 to M-8 for the export of jewellery....

 

Quick Updates:Latest Updates