2006 (6) TMI 240

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....     Tamper Proof Closures They claimed clearance of the goods under licence free conditions vide para 5.2 of Exim Policy. The clearance was denied by holding the goods to be restricted as per Heading 3923 30.00 ITC (HS) Classifications of Imports & Exports. Consequently the goods were held liable to confiscation under section 111(d) & a fine in lieu of such confiscation of Rs. 2 lakhs & penalty of Rs. 25,000/- under section 112(a) was imposed. Hence this appeal. 2.1 The heading under which Revenue classifies for purpose of ITC Policy reads as 3923 30.00 "Carboys, bottles, flasks and similar Articles" being in a set the goods in question are unlike conventional bottles they being imported in 3 pieces/parts. Th....

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....tle. Merely because part of import of an item is loosely described as "5ml/10ml bottle", as in this case, it cannot be understood and fixed for classification under the heading bottle by taking out one third of the set, it comprises with the two third of the other entities & their term the entire import as of "bottle". "For purposes of classification" under a tax statute or the Exim lists, commercial understanding would be more relevant to fix a classification unless the word "bottle" is otherwise defined, no material is on record to show how the entire entity under import as set is understood by people dealing with the same except that it is an "Eye Drops delivery system".  It is found that in the present case, to arrive at classifyin....