“Pendants” Labeled as Jewelry Not Exempted from Excise Duty as it Cannot be Distinguished on Purity of Gold: CESTAT [Read Order]
Articles of jewelry or both falling under Heading 7113 of the Tariff Act are defined as "articles" in Rule 3(f) of the Articles of Jewellery (Collection of Duty) Rules, 2016; the term "articles of jewelry" will have the meaning assigned to it under Chapter Note 9 of Chapter 71 of the Tariff Act
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that pendants” labeled as jewelry are not exempted from excise duty as it cannot be distinguished on purity of gold. Read More: Over 26,000 Income Tax Appeals Filed Electronically via ITAT E-Filing Portal: PIB The assessee/appellant, P.P. Jewellers Pvt. Ltd.,…
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