2024 (11) TMI 271 - AT - Customs

Classification of goods namely, G Type Tempered Glass Lid - Tariff Heading 7013 OR 7010 - HELD THAT - Glass Lids are covered under the heading 7010 whereas the heading 7013 does not have a specific entry of Glass Lids. As observed that the description in heading 7010 namely stoppers, lids and other closures, of glass is provided independently and not conjunctively with the goods of the same entry like Carboys, bottles, flasks, jars, pots, phials, ampoules etc, therefore, the said description is independently disjunctive from other description of heading 7010 therefore, the contention of the Revenue is not correct that Stopper, lids and other closures, of glass are of the goods namely 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 of heading 7010 and accordingly the glass lids being a lid for tableware or kitchenware will not classify under 7010 but the same is classifiable under 7013. We do not find any substance in the said contention of the Revenue for the reason that in heading 7010, stoppers, lids and other closures of Glass is provided after ; that means this description is independent to the other description such as 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; therefore it cannot be contended that the stopper, lids and other closures of glass mentioned in 7010 are of the packaging material mentioned in 7010. 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. Undisputedly the lids made of glass is specifically provided in heading No. 7010 and the same is not provided in 7013.

Summary

Issues:
Classification of imported goods under Chapter Heading 7010 or 7013.

Analysis:
The dispute in the case revolved around the classification of the imported goods, specifically "G Type Tempered Glass Lid," under Chapter Heading 7010 as claimed by the appellant or under Chapter Heading 7013 as claimed by the Respondent. The appellant argued that the goods should be classified under Chapter 7010, citing that the description in heading 7010 includes "stoppers, lids and other closures, of glass," which is provided independently and not conjunctively with other goods listed under the same entry. The appellant relied on the principle that a specific heading prevails over a general heading, as per Rule 3(a) of the General Rules of Interpretation. The tribunal agreed with the appellant's interpretation, noting that the specific entry for glass lids is under heading 7010, while heading 7013 does not have a specific entry for glass lids. The tribunal also emphasized that the description in heading 7010 is disjunctive from other goods listed under the same entry, supporting the classification of glass lids under 7010. The tribunal referred to various judgments cited by the appellant to support its decision, including Ascent Meditech Ltd. vs CC and Moorco (India) Ltd.

The tribunal rejected the Revenue's contention that the glass lids should be classified under Chapter Heading 7013, which pertains to glassware used for various purposes, including tableware and kitchenware. The Revenue argued that since the glass lids imported by the appellant are used for tableware and kitchenware, they should be classified under 7013. However, the tribunal found that heading 7013 does not have a specific entry for glass lids, and therefore, regardless of the use of the lids, if they are made of glass, they should be classified under 7010. The tribunal emphasized that Rule 3(a) of the General Rules of Interpretation supports the classification of glass lids under 7010 as it is a specific entry not provided in 7013. The tribunal also cited judgments such as Visteon Automotive Systems India Limited and Midas Fertchem Impex P Ltd. to support its decision.

In conclusion, the tribunal held that the appellant correctly classified the goods under heading 7010, "G Type Tempered Glass Lids." The impugned order was set aside, and the appeals were allowed. The tribunal did not address other issues raised by both parties, as the classification issue was determinative of the case. The order was pronounced in the open court on 06.11.2024.