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2022 (2) TMI 261 - AT - CustomsAnti-dumping duty - Classification of imported goods - Mayil Mark Raw Honey - glass bottles having specific measurement of 45 ml, 80 ml, 180 ml, 380 ml and 730 ml - goods to be classified under CTH 70109000 whereas classified under 70139900 to demand anti-dumping duty? - HELD THAT:- The description of the goods falling under CTH 7013 shows that only glassware used as tableware or kitchenware fall under the said Heading. Further, HSN Note of 7010 specifically states that the said Heading covers all glass containers of the kind commonly used commercially for the conveyance or packing of liquids or solid products (powder, granules etc). - From the bare reading of the Chapter Heading, it is evident that the impugned goods fall under CTH 7010 and does not fall under 7013. The classification adopted by the appellant is correct. Consequently, the anti-dumping duty collected alleging classification of the goods to be 7013 cannot sustain. Thus, the impugned goods are classifiable under 70109000. The appeal is allowed.
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