2024 (11) TMI 271

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....00 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 it was observed that similar items were impo....

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.... 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 clearly indicate that both the two terminology hav....

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....pter 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 evidence and it is the onus on Revenue to provide the reasons for such change in ....

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....nfiscation. 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 Coolade Beverages Ltd. 2004 (172) ELT 451 (All.) 3. Shri Girish Nair, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the....

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....eserving 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 carefully comparing both the tariff entry, it is observed that the Glass Lids are covered under the heading 7010 whereas the heading 7013 does not have a specific entry of Glass Lids. It is further observed that the description in heading 7010 namely stoppers, lids....

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....lass, 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 specifically provided under 7010, the same is correct classification. Tariff heading 7013 being a general tariff entry will not prevail over the specific entry. All the submissions made by learned department‟s authorised representative clearly fail in vie....