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The CESTAT dismissed the appellant's appeal, holding that imported glass articles are classifiable under Heading 7018 (subheading 7018 10 20) where they are not pierced. The Tribunal declined to follow an earlier coordinate-bench decision in the appellant's favour, finding the facts, tariff schedule and HSN explanatory notes applicable at the relevant time differed from those in prior pronouncements relied upon by the appellant. Having considered a contrary coordinate-bench decision from Ahmedabad and the change in legal and tariff context, the CESTAT concluded there was no merit in the appeal and affirmed rejection of the appellant's classification claim, dismissing the appeal.
The CESTAT dismissed the appellant's appeal, holding that imported glass articles are classifiable under Heading 7018 (subheading 7018 10 20) where they are not pierced. The Tribunal declined to follow an earlier coordinate-bench decision in the appellant's favour, finding the facts, tariff schedule and HSN explanatory notes applicable at the relevant time differed from those in prior pronouncements relied upon by the appellant. Having considered a contrary coordinate-bench decision from Ahmedabad and the change in legal and tariff context, the CESTAT concluded there was no merit in the appeal and affirmed rejection of the appellant's classification claim, dismissing the appeal.
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