Home Case Index All Cases Customs Customs + AT Customs - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 463 - AT - CustomsClassification of Glass chatons – The appellant imported glass chatons and glass and claimed assessment of the same under CTH No. 7018 10 20 as “Beads” and claimed exemption from CVD - The Customs authorities were of the view that as per HSN explanatory notes, glass chatons and glass beads are not one and the same - they classified the glass chatons imported by the appellant under CTH 7018 90 90 and levied 10% CVD on the goods - Held that:- The classification adopted by the assessing officer does not seem to have any basis - The lower appellate authority had differed with the assessing officer with regard to classification. Whether piercing of a chaton was essential for it to be called a bead was considered in STARLITE CORPORATION, BOMBAY Versus UNION OF INDIA [1985 (12) TMI 61 - HIGH COURT OF JUDICATURE AT BOMBAY] - the piercing of a chaton was not essential for it’ to be called a bead - The petitioners’ articles were, therefore, glass beads entitled to exemption under the notification - The appellant’s contention was accepted and the appeal allowed by setting aside the impugned order with consequential relief. By applying the trade parlance test also the goods were classifiable as ‘glass beads’ - it was laid that for the purposes of classification the ‘trade meaning’ should be given due importance unless the Tariff itself requires the terms were to be interpreted in a strict technical sense in which case technical dictionaries should be used - the question of applying strict technical sense also does not arise – classification of the impugned goods under CTH 7018 10 20 as glass beads upheld - Decided in favor of assesse.
|