2018 (12) TMI 1633

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Gyanendra Kumar Tripathi (A.C.) (A.R.) For the Respondent : Shri Amit Awasthi (Advocate) ORDER Per Mrs. Archana Wadhwa : The issue in the present appeal of the Revenue, which is against the order passed by the Commissioner of Central Excise, Kanpur, is the correct classification of the 'Faceted Glass Beads' imported by the respondent. Whereas the importer has claimed the classification....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sistently have held that the "chatons" are also a type of bead irrespective of the fact that they are not pierced or find a hole across the diameter. Thus, in light of the said findings recorded by various judicial forums, it can be said that the item "chaton" shall also be considered as beads and shall be placed under the Chapter sub-heading no.70181020 and not under chapter 70181090, as has been....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ra) and Art Beads (P) Ltd. (supra), the judicial forums have classified the product „Chatons‟ under Chapter Sub-Heading No.70181020 only on the basis of opinions given by certified authorities like Deputy Chief Chemist of Customs House and ISIS specifications, which cannot be disregarded at any cost. Thus, from the facts discussed above, I do not differ with the proposal of the departm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has been alleged by the department. I further hold that since, the classification of the imported items has been confirmed under Chapter sub-heading no.70181020, then said item imported by the party shall not attract Countervailing Duty equivalent to Central Excise duty, as the item „Beads‟ did not attract Central Excise duty at the material time, the tariff rate being „NIL&#822....