legal tender and infact
were more akin to medals or medallions and were loosely or
colloquially described as gold coins.
5. The appellants claimed classification ... ABANS that
the subject goods are more akin to medals or medallions struck
in the form of a coin. As per the Oxford Dictionary
Joseph Augustinee and certain folders relating to import of gold and silver medallions, Xerox copies of extracts of stock register, physical stock verification report ... that QEIPL is a direct marketing company dealing in gold and silver medallions and GQIPL is the supplier of gold and silver coins to QEIPL
manufacture;
b. the classification of the Gold/Silver Coins, Bars, Medal
Medallions, and gift items; and
c. whether the benefit of Notification No. 05/2006 ... Appellant is engaged in sale of Gold /Silver
Bars, Coins, Medals and Medallion and gift items which are
manufactured by them on job work basis
dated 20.03.2023 goods declared as
"Articles of Gold, 22 Karat Gold Medallions Purity 91.60% (14180
grams) (709Pcs)" valued ... impugned goods i.e. the Gold coins (declared by Appellant
as Gold medallion), not being legal tender;
c. CTH 7118 covers coins which is also
jewellery that
hangs from a chain worn round the neck and the medallion is a piece of jewellery in the
shape of a medal, worn ... these items by the Oxford English
Dictionary substantiates the inclusiveness of medallions under the term pendants. It
appears that medallions are also pendants in round
legal tender and infact
were more akin to medals or medallions and were loosely or
colloquially described as gold coins.
5. The appellants claimed classification ... appellant that the subject goods are more
akin to medals or medallions struck in the form of coin cannot
be accepted;
(vi) As the subject
allegations of the Department is that the
appellant has imported the Gold Medallion of Purity
999.9 falling under CTH 71141910 of Customs Tariff ... Further, I find that it is not in dispute that
the Gold Medallion of Purity 999.9 fall under CTH
71141910 of CETA
have been performed outside India and thus, amounting to export.
M/s. Medallion Consulting Pvt Ltd 2017 (4) GSTL 98 (Tri-Del)
B.A. Research ... others
of service as claimed by the appellant; the case of Medallion
Consulting relied upon by the appellant is based on facts which
have been performed outside India and thus, amounting to export.
M/s. Medallion Consulting Pvt Ltd 2017 (4) GSTL 98 (Tri-Del)
B.A. Research ... others
of service as claimed by the appellant; the case of Medallion
Consulting relied upon by the appellant is based on facts which
have been performed outside India and thus, amounting to export.
M/s. Medallion Consulting Pvt Ltd 2017 (4) GSTL 98 (Tri-Del)
B.A. Research ... others
of service as claimed by the appellant; the case of Medallion
Consulting relied upon by the appellant is based on facts which
