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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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