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2024 (1) TMI 405 - CESTAT AHMEDABADChange in classification of goods imported - Glass Beads Chatons - It was argued that while glass beads classifiable under Heading 70181020, the chatons are classifiable under heading 70181090 in the category “others” - HELD THAT:- It is apparent that the custom tariff itself was different when decision of Tribunal in the case of M/s. Art Beads Pvt Ltd [2013 (9) TMI 463 - CESTAT MUMBAI]was given and the same was the condition when the decision of Hon’ble High Court of Bombay was given in the case of M/s Starlite Corporation [1985 (12) TMI 61 - HIGH COURT OF JUDICATURE AT BOMBAY]. In both these cases the classification was not being examined under the new custom tariff and in both these cases the explanatory notes given in HSN were not brought to the knowledge of the Courts. In these circumstances, the decisions given in the context of new custom tariff purely relying on the decision of Tribunal in the case of M/s. Art Beads Pvt ltd and that of Hon’ble High Court of Bombay in the case of M/s. Starlite Corporation ignoring explanatory notes to the HSN on cannot be relied. In view of clear definition of beads provide in HSN, which is a most reliable guide for the purpose of classification under the custom tariff cannot be ignored. Thus, relying on the definition of the beads given in the HSN notes, it is held that piercing is a necessary requirement for anything to be classified as beads. There is no disputes that the product imported by appellant is not pierced. Therefore, the same cannot be classified as beads. Appeal dismissed.
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