Classification of glass chatons

[Naveen Solanki]

Dear All Concern

There is an issue that for import of glass Charon's in India what is the correct classification as per Customs Tariff and what rate of duty currently applicable for import of glass Charon's??? I have read somewhere and also of the opinion that glass Charon's must be classified under CTH 70181020 and CVD exemption also allow on said goods. But today after so much argument with Appraiser and A/C at ICD TKD PORT they denied the declared CTH 70181020 and change to 70181090 with full rate of duty and assess the B/E. So I request you to all that if you have any material (Documentary/Legal/Judgments/Arguments etc.) By which we can fight or going to appeal in subject matter.

Please share you comments/suggestions.

Best Regards

Naveen

[MADAN RAHEJA]

Dear Sh. Naveen

Kindly see case laws cited below. These may help you

2013 (9) TMI 463 - CESTAT MUMBAI = 2013 (292) E.L.T. 472 (Tri. - Mumbai) Art Beads Pvt. Ltd.

2015 (8) TMI 1065 - CESTAT BANGALORE =2015 (321) E.L.T. 522 (Tri. - Bang.) M/s VMB impex (also upheld by Apex Court)

[KASTURI SETHI]

Sh.Mada Raheja Ji,

No match. Par excellence. Thanks for enrichment of my knowledge.You have also saved my time as well.

[KASTURI SETHI]

Read correct name pl. Sh.Madan Raheja ji pl.

[Naveen Solanki]

Dear Mr. Madan Raheja

Thanks for your information but I unable to find the case study/judgment for 2ND case I.e.

VMB IMPEX Versus COMMISSIONER OF C. EX., CUS. & SERVICE TAX - 2015 (8) TMI 1065 - CESTAT BANGALORE

So I request you that if you can arrange brief facts and judgment of this case then please mail me a copy at [email protected]

Many thanks for your information.

Regards

Naveen

AI Summary

Tariff classification of imported glass chatons challenged, affecting duty assessment and eligibility for countervailing duty exemption. A dispute concerns the customs classification of imported glass chatons: the importer claimed CTH 70181020 with entitlement to a CVD exemption, but port authorities reclassified the goods to CTH 70181090 and reassessed duty. Contributors cited tribunal precedents (a 2013 CESTAT Mumbai art beads case and a 2015 CESTAT Bangalore VMB Impex decision reportedly upheld by the apex court) and the importer requested copies and summaries of those judgments to support an appeal against the reassessment.