2019 (4) TMI 647

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o. 13/Cus/2010-11/C dated 28th February 2011 and no. 12/Cus/2010-11/C dated 25th February 2011, pertaining to import of goods that were declared as 'glass beads' and classified under heading no. 70181020 of First Schedule to Customs Tariff Act, 1975 between 23rd June 2006 and 26th September 2009 and from 15th February 2005 to 26th September 2009 respectively. The goods had been cleared after due assessment and after the test result confirmed the declaration. Subsequently, these consignments were taken up for investigation and proceedings initiated against importers for misdeclaration of the goods that were alleged to be 'glass microspheres' classifiable under heading no. 70182000 of First Schedule to Customs Tariff Act, 1975. Though appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upport from the decision of the Tribunal in Commissioner of Customs, Kanpur v. Nabroco Tools & Technologies Pvt Ltd [Final order no. 72784/2018 in appeal no. C/70706/2018-CU(DB)] which has relied upon the decision of the Hon'ble High Court of Bombay in Starlight Corporation v. Union of India [1989 (39) ELT 538 (Bom)] and of the Tribunal in VMB Impex v. Commissioner of C.Ex., Cus & Service Tax [2015 (321) ELT 522 (Tri-Bang.)] that was approved by the Hon'ble Supreme Court. 4. Learned Authorised Representative contends that raising of the issue of limitation is not tenable at this stage as the lower authority has dealt with that aspect at length drawing strength from the admitted awareness of the circular of the Director General of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s' rendering alternative classification under a residuary sub-heading, sought by Revenue, to be unacceptable which do not conform to the goods impugned in the present dispute. In those circumstances, the reliance placed on a decision of the pre-Central Excise Tariff Act regime, with specifically enumerated items that are liable to duties of excise, relevant in the dispute in re Starlight Corporation, is not applicable here. It is, therefore, clear from the structure of the relevant chapter in the First Schedule to Customs Tariff Act, 1975 that the imported goods must squarely fall under heading no. 70182000. 6. It is apparent that the same documents, viz. the certificate of origin and the certificate of analysis, based on which the impug....