1992 (7) TMI 156

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.... [Order per: S.L. Peerar., Member (J)]. - The appellants imported a consignment of Glass Sew-on-Stones (Article No. 413-61-302) pierced with two holes (for sewing on textile, leather etc.). They claimed assessment of glass chatons with two holes as 'Glass beads' under Heading 7018.10 of the Customs Tariff. They claimed that as glass beads, they were exempted from total amount of auxiliary dut....

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....alid on the ground that it covered glass beads and glass chatons and not Imitation precious or semi-precious stones and imposed a redemption fine of Rs. 20,000/-. It is contended that the glass sew-on-stones No. 413-61-302 are glass chatons pierced with two holes for threading and the same is recognised in the trade and commerce as 'glass beads'. They have relied on Tariff advice No. 15/81 dated 6....

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.... this characteristics which makes their use as glass beads and/or they are recognised in the trade parlance as glass beads. They have also referred to certain meanings given to the words 'Chaton' at page 350 of Random House Dictionary of English language. It reads as "an imitation gem of paste that has its pavilion backed with metal foil or silver to reflect light (2) a benzel in a ring." 'Therefo....

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....llector of Customs, Bombay (Order No. 382/91-D dated 11-9-1991). They have contended that the Tribunal has followed the ruling rendered by the Bombay High Court in the case of Starlite Corporation in respect of the same item and has allowed the appeals. Shri J.N. Nair, learned DR reiterated the findings given by the lower authorities. 4. We have carefully considered the submissions made by the ....