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    <title>Imported non-pierced glass articles classifiable under Heading 7018 (subheading 7018 10 20); appeal dismissed following tariff and HSN changes</title>
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    <description>The CESTAT dismissed the appellant&#039;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&#039;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&#039;s classification claim, dismissing the appeal.</description>
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    <pubDate>Tue, 23 Sep 2025 08:29:50 +0530</pubDate>
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      <title>Imported non-pierced glass articles classifiable under Heading 7018 (subheading 7018 10 20); appeal dismissed following tariff and HSN changes</title>
      <link>https://www.taxtmi.com/highlights?id=92762</link>
      <description>The CESTAT dismissed the appellant&#039;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&#039;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&#039;s classification claim, dismissing the appeal.</description>
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      <pubDate>Tue, 23 Sep 2025 08:29:50 +0530</pubDate>
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