Sun Microsystems India Pvt Ltd (Now M/S. ... vs Commissioner Of Customs - Bangalore on 12
Tata Elxsi Ltd.
2011 TIOL-684-KAR-IT
2. CIT Vs. Gem Plus Jewellery India ... case of Commissioner of Income Tax Vs. Gem Plus Jewellery India Ltd 2011 -330-ITR-P-175 (Bom.). Interpreting sub-section (4) of Section
Ahmedabad vs Inter Continental India on 7 June, 2024
Customs, Excise & Service Tax Appellate
reproduced herein :
"4A.6 The value addition for the purpose of gem and jewellery sector
shall be as per paragraph ... inputs such as
gold/silver/platinum content in the export product
plus the admissible wastage along with the value of
the other items such
payable.
13. Relevant provisions of Foreign Trade Policy 2015-20 related to Gems &
Jewellery sector are as under:
"4.00 Objective: Schemes under this ... Procurement/Replenishment of Precious Metals from Nominated
Agencies;
(ii) Replenishment Authorisation for Gems;
(iii) Replenishment Authorisation for Consumables;
(iv) Advance Authorisation for Precious Metals
payable.
13. Relevant provisions of Foreign Trade Policy 2015-20 related to Gems &
Jewellery sector are as under:
"4.00 Objective: Schemes under this ... Procurement/Replenishment of Precious Metals from Nominated
Agencies;
(ii) Replenishment Authorisation for Gems;
(iii) Replenishment Authorisation for Consumables;
(iv) Advance Authorisation for Precious Metals
payable.
13. Relevant provisions of Foreign Trade Policy 2015-20 related to Gems &
Jewellery sector are as under:
"4.00 Objective: Schemes under this ... Procurement/Replenishment of Precious Metals from Nominated
Agencies;
(ii) Replenishment Authorisation for Gems;
(iii) Replenishment Authorisation for Consumables;
(iv) Advance Authorisation for Precious Metals
payable.
13. Relevant provisions of Foreign Trade Policy 2015-20 related to Gems &
Jewellery sector are as under:
"4.00 Objective: Schemes under this ... Procurement/Replenishment of Precious Metals from Nominated
Agencies;
(ii) Replenishment Authorisation for Gems;
(iii) Replenishment Authorisation for Consumables;
(iv) Advance Authorisation for Precious Metals
payable.
13. Relevant provisions of Foreign Trade Policy 2015-20 related to Gems &
Jewellery sector are as under:
"4.00 Objective: Schemes under this ... Procurement/Replenishment of Precious Metals from Nominated
Agencies;
(ii) Replenishment Authorisation for Gems;
(iii) Replenishment Authorisation for Consumables;
(iv) Advance Authorisation for Precious Metals
payable.
13. Relevant provisions of Foreign Trade Policy 2015-20 related to Gems &
Jewellery sector are as under:
"4.00 Objective: Schemes under this ... Procurement/Replenishment of Precious Metals from Nominated
Agencies;
(ii) Replenishment Authorisation for Gems;
(iii) Replenishment Authorisation for Consumables;
(iv) Advance Authorisation for Precious Metals