2022 (2) TMI 261 - AT - Customs

Anti-dumping duty - Classification of imported goods - Mayil Mark Raw Honey - glass bottles having specific measurement of 45 ml, 80 ml, 180 ml, 380 ml and 730 ml - goods to be classified under CTH 70109000 whereas classified under 70139900 to demand anti-dumping duty? - HELD THAT - The description of the goods falling under CTH 7013 shows that only glassware used as tableware or kitchenware fall under the said Heading. Further, HSN Note of 7010 specifically states that the said Heading covers all glass containers of the kind commonly used commercially for the conveyance or packing of liquids or solid products (powder, granules etc). - From the bare reading of the Chapter Heading, it is evident that the impugned goods fall under CTH 7010 and does not fall under 7013. The classification adopted by the appellant is correct. Consequently, the anti-dumping duty collected alleging classification of the goods to be 7013 cannot sustain. Thus, the impugned goods are classifiable under 70109000. The appeal is allowed.

Summary

Issues: Classification of imported glass bottles under CTH 70109000 or CTH 70139900.

In this case, the appellants imported glass bottles of various sizes for packing honey, classifying them under CTH 70109000. However, the department insisted on classifying them under CTH 70139900, which attracted anti-dumping duty. The primary contention was whether the imported glass bottles should be classified under CTH 70109000 as containers used for packing goods or under CTH 70139900 as glassware used for table or kitchen purposes.

The appellant argued that the glass bottles used for packing honey fall under CTH 70109000, as they are containers specifically designed for the conveyance or packing of goods. They emphasized that the bottles were not tableware or kitchenware but were intended for commercial use in packing liquids like honey. The appellant also referred to the HSN Explanatory Notes for Chapter Heading 7013, which exclude glass bottles used in commercial conveyance or packing of goods from falling under CTH 7013.

The department, represented by the AR, supported the classification under CTH 70139900 as per the impugned order. However, upon hearing both sides, the Tribunal analyzed the relevant tariff descriptions for CTH 7010 and CTH 7013. The Tribunal noted that CTH 7010 covers glass containers used for packing goods commercially, while CTH 7013 pertains to glassware used for table, kitchen, or similar purposes.

After a detailed examination, the Tribunal concluded that the imported glass bottles for packing honey should be classified under CTH 70109000 and not under CTH 70139900. The Tribunal held that the glass bottles in question were containers designed for the conveyance or packing of goods, aligning with the description under CTH 7010. Therefore, the anti-dumping duty imposed based on the classification under CTH 70139900 was deemed incorrect. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant, granting consequential relief as applicable.