TaxTMI 
TaxTMI 
2024 (11) TMI 271
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....ifying under chapter tariff heading 7010 9000 attracting basic custom duty @ 10%. After an enquiry by the Custom Authority, it was contended that the goods are correctly classifiable under Chapter Tariff Heading 7013 9900 and not 7010 9000 accordingly, the bills of entry filed by the appellant were reassessed by the department and the imported goods were reclassified under chapter tariff heading no. 7013 9900, the department confirmed the allegation vide order-in-original no. 26/ADC/VM/O&A/2022-23 dated 09.09.2022 passed by the Additional Commissioner of Customs, Ahmedabad. On such reclassification of the imported goods for bill of entry no. 9525393,scrutiny of the appellant for the goods imported for the past period was conducted wherein i....
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.... under Chapter 7013 is baseless and devoid of merits. He submits that Chapter tariff heading 7010 uses ";" after the terms Carboys, bottles, flasks, jars, pots, phials, ampoules and other container, of glass, of a kind used for the conveyance, or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. Therefore, the department's allegation to classify the goods under chapter 7013 is baseless and devoid of merits. He submits that chapter tariff heading 7010 uses ";" after the term "Carboys, bottles, flasks, jars, pots, phials, ampoules and other container, of glass, of a kind used for the conveyance, or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass" and this clear....
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....ard practice across industries to classify the "G Type Glass Lid" under Chapter 7010. He referred to sample documents containing certificate of origin of the Peoples Republic of China along with Bill of Entry and other import documents to show that the imported goods were classified under Chapter 7010 by the other importers which are enclosed along with the appeal. He also submits that they are imported "G-Type Tempered Glass Lid" from 2015 under Chapter 7010. The customs department has never raised any objection with respect to classification of imported goods till 2022 and all of sudden, the objection was raised regarding classification of the imported goods. The said practice adopted by the customs department is without having any eviden....
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....ble. He further submits that redemption fine cannot be imposed as the goods have been cleared from the custom control and was not available for confiscation. He placed reliance on the following judgments: Shiv KripaIspat Pvt. Ltd. 2009 (235) ELT 623 (Tri. LB) affirmed in 2015 (318) ELT A259 CCE vs Premier PolyspinPvt Ltd.2010 (257) ELT 447 (T) Airport Authority of India 2015-TIOL-2059-CESTAT-MAD He also submits that the goods are not liable for confiscation under the provision of section 111 of the Act, penalty cannot be imposed on the appellant under Section 112A of the Act. He also placed reliance on the Hon‟ble Supreme Court judgment in the case of CCE vs HMM Ltd. 1995 (76) ELT 497 (SC) followed in Coo....
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....re reproduced below: HS Codes of Heading 7010 : Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. 7010 10 00-Ampoules 7010 20 00- Stoppers, lids and other closures. 7010 90 00 - Others HS Codes of Heading 7013 :GLASSWARE OF A KIND USED FOR TABLE, KITCHEN, TOILET, OFFICE, INDOOR DECORATION OR SIMILAR PURPOSES (OTHER THAN THAT OF HEADING 7010 OR 7018) 7013 10 00-Of Glass - Ceramics - Stemware drinking glasses other than of glass ceramics; 7013 91 00- of lead crystal. 7013 99 00 - Others After careful....
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.... and other closures of glass mentioned in 7010 are of the packaging material mentioned in 7010. 5. On the other hand, heading 7013 does not have any specific entry in respect of Glass Lids, therefore, irrespective of the use of lids if the same is made of glass, the lid is correctly classified under 7010. We find that on this particular issue recourse can be made to Rule 3(a) of General Rules of Interpretation which provides that specific heading has to be given preference to a general heading. In the facts of the present case, undisputedly the lids made of glass is specifically provided in heading No. 7010 and the same is not provided in 7013. Therefore, as per Rule 3(a) of General Rules of Interpretation also "lids of glass" which is s....