Case Law Analysis
|Custom, Excise & Service Tax Tribunal
HSN 7113 | Gold Chains in Running Length Classified as Jewellery, Not Semi-Manufactured Gold: CESTAT Bangalore
CESTAT Bangalore rules that gold chains in running length, requiring only cutting and hook attachment, qualify as 'articles of jewellery' under HSN 7113, rejecting classification as semi-manufactured gold. The decision clarifies tariff classification for importers and customs authorities, impacting duty exemptions and valuation under the Customs Act 1962.