House of Marigold ., In re
Date: February 28, 2019
Subject Matter
Articles of gold, ruby, sapphire etc fitted with watch movement are classifiable under HSN 9101. AAR ruling upheld
Summary
The Appellant M/s. House of Marigold (Prop. Ms. Shilpa Sanjay Choksi) is engaged in supply of articles, consisting of gold, diamond, precious stones like ruby, emerald, sapphire, pearls etc., wherein a watch movement is fitted. The appellant filed an…
The Appellant M/s. House of Marigold (Prop. Ms. Shilpa Sanjay Choksi) is engaged in supply of articles, consisting of gold, diamond, precious stones like ruby, emerald, sapphire, pearls etc., wherein a watch movement is fitted. The various kinds of such articles sold by the applicant along with watch are as under:- (a) Butterfly with a ring (b) Bracelet (c) Bangle (d) Necklace (e) Ring 2. The appe…