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    <title>2018 (12) TMI 1633 - CESTAT ALLAHABAD</title>
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    <description>Faceted glass beads or chatons were treated as classifiable under Tariff Item 7018 10 20 as beads, rather than under Tariff Item 7018 10 90, because prior Tribunal decisions had consistently regarded chatons as a form of glass bead even when not pierced. The Tribunal relied on earlier rulings and the Supreme Court&#039;s affirmation in VMB Impex, and found no reason to disturb the settled classification adopted by the adjudicating authority. On that basis, the Revenue&#039;s challenge failed and the classification did not attract countervailing duty.</description>
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      <title>2018 (12) TMI 1633 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=279941</link>
      <description>Faceted glass beads or chatons were treated as classifiable under Tariff Item 7018 10 20 as beads, rather than under Tariff Item 7018 10 90, because prior Tribunal decisions had consistently regarded chatons as a form of glass bead even when not pierced. The Tribunal relied on earlier rulings and the Supreme Court&#039;s affirmation in VMB Impex, and found no reason to disturb the settled classification adopted by the adjudicating authority. On that basis, the Revenue&#039;s challenge failed and the classification did not attract countervailing duty.</description>
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      <pubDate>Wed, 05 Dec 2018 00:00:00 +0530</pubDate>
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