'Formset Dresser Diamonds' being synthetic industrial diamonds are eligible to exemption under Notification No. 131-Cus., dated 1-7-1977. - Bhukhanawala Diamond Tools (P) Ltd. v. Collector - 1989 (42) E.L.T. 303 (Tribunal).

Import of old gold jewellery valid under SIL since prohibition under ITC policy is not against import of old goods but only against 'used' goods. The benefit of Notification No. 117/94-Cus. is available. - Collector v. Chouhan Zavear - 1999 (109) E.L.T. 486 (Tribunal).

Liquid gold exported by appellant not entitled to Notification No. 117/94-Cus. there being no scope for payment of duty on import of gold in foreign currency - Rate of credit to be 50% of the value of gold- Notification No. 104/95-Cus., dated 30-5-1995. - Indian Ceramics House v. Commissioner - 1999 (109) E.L.T. 505 (Tribunal).

Pearls. - Broken pearls are 'pearls' falling under Heading 71.01 of Customs Tariff Act, 1975 and not under Chapter 5 ibid and are eligible for exemption under Notification No.247/76-Cus.- Jay Kay & Company v. Collector - 1988 (38) E.L.T. 709 (Tribunal).