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

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.