TaxTMI 
TaxTMI 
2013 (9) TMI 463
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....M/s. Art Beads Pvt. Ltd., Mumbai. The appellant imported glass chatons and glass beads vide B/E No. 695419, dated 17-6-2010 and claimed assessment of the same under CTH No. 7018 10 20 as "Beads" and claimed exemption from CVD. The Customs authorities were of the view that as per HSN explanatory notes, glass chatons and glass beads are not one and the same. To be classified as 'beads', the product should be 'pierced' and in trade parlance also, the products are different. Accordingly, they classified the glass chatons imported by the appellant under CTH 7018 90 90 and levied 10% CVD on the said item. The appellant preferred an appeal before the lower appellate authority who rejected their appeal on the ground that chatons are stones set in t....
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.... the goods and forwarded to the Chemical Examiner attached to the Custom House vide letter dated 22-10-2010 and the Chemical Examiner vide Test Report dated 18-11-2010 has reported the nature of the goods as "Glass beads having shining, flat surface on one side, finised, coated on other side (chatons) and the composition is of glass". Thus the report of the Chemical Examiner also confirms the fact that the goods are importation are glass beads. They have also filed affidavits duly notarized from dealers dealing in these goods which show that in trade parlance glass chatons are one kind of glass beads. In the light of these, he prays for grant of stay against the dues adjudged and allowing their appeal. 4. The ld. Additional Commissioner ....
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.... Bangles 70181020 --- Beads 70181090 --- other 7018 20 00 - Glass microspheres not exceeding 1 mm in diameter 7018 90 - Other : 7018 90 10 --- Glass statues 7018 90 90 --- other" 5.2 From a reading of the above tariff description, articles that can be classified under CTH 7018 90 90 are articles (other than imitation jewellery) of Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, glass eyes other than prosthetic articles, and other ornaments of lamp-worked glass, other than imitation jewellery. It is not the case of the revenue that glass chaton under importation fall under any of these categories. Thus the classification adopte....
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....ions made by the appellants and also perused the citations relied upon by them. In the case of Sterilite Corporation (supra), the Bombay High Court has considered the same issue pertaining to the classification of glass chatons. The Hon'ble Court, after going through the aspect in great detail, has held that piercing of a chaton is not essential for it to be called a bead and the articles, are, therefore, glass beads entitled to the benefit of exemption notification in question. ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... We have no reason to differ from these rulings. Applying the ratio of these rulings, the appellant's contention is accepted and the appeal allowed by se....