Gold pendants of oval shape having flower symbol and purity being imprinted to be classified under HSN 7113

EXCISE/ST/VAT : Petitioner imported gold pendants with an oval shape with flower symbol and purity being imprinted thereon and claimed that they were ready to be worn on person without being subjected to any further process, and thus, same were rightly classifiable as 'jewellery' falling under 7113 of the CTH

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