SAD exemption under notification no. 21/2012-Cus not available on import of parts of articles of jewellery

Kinjal Precious Pvt. Ltd. Vs Commissioner, Customs (CESTAT Delhi) CESTAT Delhi held that exemption from special additional duty (SAD) of customs under the Notification No. 21/2012-CUS dated 17.03.2012 is not available on import of parts of articles of jewellery. Facts- The issue involved in all the six customs appeals is as to whether gold/platinum/silver findings, which are parts of jewellery, are eligible for exemption from countervailing duty under the Notification No. 12/2012-CE dated 17.03.2012, as amended from time to time, and from special additional duty of customs under the Notificati...