these appeals is whether such medals were rare and collectors pieces having numismatic interest as held in the impugned order and consequently whether the correct ... showed the description of the goods as Gold and Silver Coins Numismatics 24 pieces. The assessing officer made further queries to find out whether these
issue of
valuation on 02.07.2012 to the Indian Institute of Research in Numismatic
Institute, Nashik. In reply to such a request, the said Institute ... India'. Further, in
the guidance to Exporters of Archaeological Objects (including numismatic
items) submitted by the learned Consultant for the appellant as part
collectors pieces of historical, ethnographic, palaeontological or archaeological interest or numismatic interest. The goods under import are not collections or collectors pieces. Merely ... been procured from a numismatist, it cannot be presumed that they have numismatic interest.
(2) As regards gold and silver coins, they are specifically covered
Tata Aia Life Insurance Co Ltd vs Commr.Service Tax- Vii Mumbai on 31 May
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similar instruments but does not include currency that is held for its numismatic value;
(c) gross amount charged includes payment by cheque, credit card, deduction
similar instruments but does not include currency that is held for its numismatic value;
(c) gross amount charged includes payment by cheque, credit card, deduction
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Bajaj Allianz Life Insurance Co Ltd vs Commr Service Tax -I Pune on 31 May
notes which are not normally used as legal tender or coins of numismatic interest.'
Article 13C(b), however, makes it possible for Member States
