TMI Blog2015 (8) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be described as Glass Chatons . It was, however, clarified that the goods in question to be called as bead, the essential component is that it must have a hole or the shape should be such that it can be strung as in a jewelry string, necklace or a rosary. Even though the decision of Bombay High Court in the case of Starlite Corporation v. Union of India [1989 (39) E.L.T. 538 (Bom.)] and followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Deputy Chief Chemist and trade affidavits had been considered. In view of the decisions cited before us which are squarely applicable to the classification of the item imported by the appellants, we find that the classification claimed by the appellant is correct and accordingly, the appeals are allowed with consequential relief if any to the appellant. (Operative portion of the order has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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