House of Marigold ., In re

Date: October 10, 2018

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Sign in to download the documents

Subject Matter

Marigold Butterfly Bridal with watch and similar jewellery products containing watch are classifiable under Heading 9101.

Classification

Summary

Chapter 91 reads as follows : “Heading No. 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi precious stones…

The applicant, M/s. House of Marigold (Prop. Ms. Shilpa Sanjay Choksi) purchases gold, diamond, precious stones (Ruby, Emerald, Sapphire, etc.) pearls and watch. Thereafter, these are handed over to job worker who is a specialized job worker for making jewellery and carrying out such work. The buyers who intend to purchase jewellery is shown various types of jewellery and propose order of it and a…

Sign in to read the full case

Create a free account or sign in to access the complete content.