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2017 (1) TMI 472 - AT - CustomsClassification of imported item - Fused Silica - classified under chapter heading 2505 1019 or under 7018 2000 - Held that: - It can be seen from the customs tariff heading the claim of the department that the product merits classification under 7018 2000 is totally misconceived. The said chapter heading is in respect of Glass microsphere not exceeding 1mm in diameter which would be small. In the case in hand, there is nothing on record that the goods imported ‘Fused Silica’ are exceeding 1mm in diameter. Further, we find that by any stretch of imagination, ‘Fused Silica’ cannot be considered as Glass microsphere or for that purpose, as glass beads to be classified under chapter 7018 - the classification declared by chapter heading 2505 1019 is correct. Where department seeks reclassification it is their duty to produce evidence in support of their claim. In the absence of any such evidence from the department side, we are of the view that the classification declared by the respondent is to be accepted. Appeal rejected - decided against Revenue.
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