Gold pendant being finished gold jewellery are classifiable under CTH 7113

R.K. Digital Solutions Vs Commissioner of Central Tax (CESTAT Hyderabad) CESTAT Hyderabad held that gold pendant are finished gold jewellery hence classifiable under Customs Tariff Heading [CTH] 7113 and not under CTH 7108. Accordingly, benefit of exemption from payment of customs duty admissible. Facts- The appellant is a partnership firm based out of Hyderabad, inter alia, engaged in the import and export of gold jewellery and holds the Importer Exporter Code. In the usual course of business, the appellant imported consignment of 250 numbers of gold pendants that are oval shaped of 99.99% p...