2024 (10) TMI 913 - SCH - Customs

Classification of goods on the basis of use - Goods imported ground glass described as BIOMIN F-Ground Glass (Fluoro Calcium Phospho-Silicate) and BIOMIN C-Glass (Chloro Calcium Phospho-Silicate) - used in the manufacture of toothpaste - classified under Customs Tariff Item (CTI) 3207 4000 Or under CTI 3824 9990 - it was held by CESTAT that ' the products under consideration i.e., (i) BIOMIN F-Ground Glass (Fluoro Calcium Phospho-Silicate) and (ii) BIOMIN C-Glass (Chloro Calcium Phospho-Silicate) would appropriately be classifiable under Customs Tariff Item (CTI) 3207 40 00 and not under CTI 3824 99 90, as claimed by Revenue. Further, we also conclude that there no separate classification required to be adopted in respect of (iii) plastic pallets used as packing container or packing material, when presented along with the imported goods.' HELD THAT - There are no merit in this appeal - The Civil Appeal is hence dismissed.