https://www.taxtmi.com/caselaws?id=418010 Glass bottles used for packing honey fall under Heading 7010 as glass containers used for the conveyance or packing of goods, because that heading covers bottles, flasks, jars and similar commercially used containers. The HSN Explanatory Notes support classification of containers for beverages, oils and other goods under Heading 7010. Heading 7013 is limited to glassware used as tableware, kitchenware, toilet, office or decorative items and does not cover packing containers. On that basis, the bottles are not classifiable under Heading 7013, and any anti-dumping duty demand founded on that heading cannot be sustained. en-us Fri, 04 Feb 2022 00:00:00 +0530 Mon, 10 Oct 2022 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418010 Glass bottles used for packing honey fall under Heading 7010 as glass containers used for the conveyance or packing of goods, because that heading covers bottles, flasks, jars and similar commercially used containers. The HSN Explanatory Notes support classification of containers for beverages, oils and other goods under Heading 7010. Heading 7013 is limited to glassware used as tableware, kitchenware, toilet, office or decorative items and does not cover packing containers. On that basis, the bottles are not classifiable under Heading 7013, and any anti-dumping duty demand founded on that heading cannot be sustained. Case-Laws Customs Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418010