2018 (12) TMI 1633

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .R.) For the Respondent : Shri Amit Awasthi (Advocate) ORDER Per Mrs. Archana Wadhwa : The issue in the present appeal of the Revenue, which is against the order passed by the Commissioner of Central Excise, Kanpur, is the correct classification of the 'Faceted Glass Beads' imported by the respondent. Whereas the importer has claimed the classification as 'Faceted Glass Beads' under Tariff Ite .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ype of bead irrespective of the fact that they are not pierced or find a hole across the diameter. Thus, in light of the said findings recorded by various judicial forums, it can be said that the item "chaton" shall also be considered as beads and shall be placed under the Chapter sub-heading no.70181020 and not under chapter 70181090, as has been alleged by the department. This classification of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rums have classified the product „Chatons‟ under Chapter Sub-Heading No.70181020 only on the basis of opinions given by certified authorities like Deputy Chief Chemist of Customs House and ISIS specifications, which cannot be disregarded at any cost. Thus, from the facts discussed above, I do not differ with the proposal of the department to the extent of considering the items covered .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that since, the classification of the imported items has been confirmed under Chapter sub-heading no.70181020, then said item imported by the party shall not attract Countervailing Duty equivalent to Central Excise duty, as the item „Beads‟ did not attract Central Excise duty at the material time, the tariff rate being „NIL‟." 2. Being aggrieved with the said order vide w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... umbai)]. The Tribunal's decision in the case of VMB Impex stands confirmed by Hon'ble Supreme Court, when the appeal filed by the Revenue was rejected as reported in 2015 (321) E.L.T. A 202 (S.C.). 4. Inasmuch as the issue stands decided, we find no reasons to interfere in the impugned order. Accordingly Revenue's appeal is rejected. (Operative part of the order was pronounced in the open Court. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X