2017 (1) TMI 347

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....1,509/- and by classifying under Customs Tariff Heading (CTH) 49119990. On scrutiny of sample received from the Shed on 1st check examination, it was found that the same was a tiny glass square crystal (3 sq mm size) with an image or illustration engraved on one of its flat surface affixed with very thin layer of some metal. Further, the image or illustration could be seen with the help of a lens (the lens was also found affixed onto the sample). On scrutiny of the sample of the imported item , it was found that it was tiny glass crystal (3 sq mm size) with an image or illustration engraved. Customs took a view that the goods were not classifiable under Chapter 49 being not printed material. The Deputy Commissioner of Customs in his origina....

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....according to him is applicable only to products of printing industry, such as printed books, newspaper, pictures etc. He submitted that literature pertained to graphistone clarifies that the use of the product is predominantly in jewellery, classification of which falls under Chapter heading 70.18. It is the contention that the imported articles is predominantly made of glass.  The fact that the imprinted crystal is embedded into a product, make it a product of printing industry. 6. The imported goods which are prescribed as graphistone comprises of a tiny crystal on which certain text is engraved. These microcopies are supported by a 3 mm borosilicate glass to enable viewer to read all the text printed and engraved on crystal. The ....

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....sware. The CTH 7018, where the department has classified the imported goods which covers a range of widely diversified glass articles most of which are used, directly or after further processing, for ornamental or decorative purposes. When we look for rules for classification (which is a part of Customs Tariff), we find that rule 3 (a) deals with the classification of goods consisting of more than one material or substance which provides for classification under the heading which provides the most specific description. We find that this rule is not relevant inasmuch as no specific description is found in the tariff. Next we turn to Rule 3(b), which covers classification of mixtures, and composite goods consisting of different materials or m....