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2015 (8) TMI 1065 - AT - CustomsClassification of glass beads (cone shape) – Appellants claimed classification of glass beads (cone shape) under chapter sub-heading No. 7018 10 20 of Customs Tariff – However, authorities classified same under chapter sub-heading No. 7018 10 90 which attracts higher rate of duty – Held that:- In case of Art Beads Pvt. Ltd. [2013 (9) TMI 463 - CESTAT MUMBAI] tribunal concluded that glass chatons without holes can be classified as glass beads only, after taking into account ISI specifications for glass beads – In view of said decisions classification claimed by appellant is correct with consequential relief if any to appellant – Decided in favour Appellant.
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