2022 (2) TMI 261

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....nd filed bill of entry dated 4.12.2019. The bottles were classified by appellant under CTH 70109000. The Apprising Group ordered for 100% examination of the cargo. After first check, the group officers instructed the appellant to classify the bottles under CTH 70139900. The said heading attracts anti-dumping duty vide Notification No. 22/2018 dated 18.4.2018. The appellant paid anti-dumping duty and also filed representation stating that the goods are classifiable under CTH 70109000. They requested to issue a speaking order vide letter dated 19.12.2019. However, no speaking order was issued and the appellant filed appeal before Commissioner (Appeals) who vide the order impugned herein held that the goods are classifiable under CTH 70139900 ....

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....d as kitchenware or tableware. The imported glass bottles are specific to volume and is used for packing honey. He submitted that the tableware or dishware are used for setting a table, serving food and dining. It includes cutlery, glassware, serving dishes and other items for practical as well as decorative purposes. The glass bottles used for packing with specific commercial volume cannot be considered as glassware or tableware. He adverted to the Tariff Heading under 7010 as well as 7013.The HSN Explanatory Notes for Chapter Heading 7013 also makes it clear that the said Heading excludes glass bottles, flasks, jars and pots of a kind commonly used in commercial conveyance or packing of goods. He prayed that the appeal may be allowed. ....

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....roducts (acids, etc.) beverages, oils, meat extracts, perfumery preparations, pharmaceutical products, inks, glues etc. The above mentioned containers are generally designed for some type of closure; these may take the form of ordinary stoppers (of cork, glass etc.) glass balls, metal caps, screw caps (of metal or plastics), or special devices (e.g. for beer bottles, bottles for aerated waters, soda water syphons, etc.)." 10. The Tariff description under CTH 7013 reads as under:- 7013 - Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18) 11. The description of the goods falling under CTH 7013 shows that only glassware used as t....