2025 (11) TMI 1810

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....) For the Appellant : Shri Brijesh Pathak, Advocate For the Respondent : Shri DS Maan, Deputy Commissioner (AR) ORDER PER: C J MATHEW: M/s Cipla Ltd filed bill of entry no. 6583822/19.04.2012, 9039026/16.01.2013 and 9784393/06.04.2013 for import of 'glass vials', 'caps with rubber PTFE', 'magnetic caps' and 'silicon PTFE septa' which was sought to be assessed at rate of duty corresp....

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....nd consequently properly classifiable as 'parts and accessories' thereof. The denial of exemption in notification was carried to the first appellate authority who held that assessment order, relying upon the exclusions in note 1(e) to chapter 90 of First Schedule to Customs Tariff Act, 1975 and observing that the explanatory notes relevant to tariff heading 9027 excluded goods that had the essenti....

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....red tariff item, the classification could be disturbed only on sufficient cause which is lacking in the impugned order. 3. We have heard Learned Authorised Representative 4. It is common ground that the imported goods do find placement within description elsewhere in the First Schedule to Customs Tariff Act, 1975 and that claim for inclusion within the headings in chapter 90 of the First Sch....

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....t elsewhere in the First Schedule to Customs Tariff Act, 1975. Obviously, the intent thereby is to give effect to rule 1 of General Interpretative Rules for the Import Tariff appended to Customs Tariff Act, 1975 and to be excluded from headings of chapter 90 thereby. At no stage has evidence been put forth that 'glass vial' is not classifiable under another heading when imported by others. The ent....