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Issues: Classification of imported goods under Customs Tariff, validity of import license, applicability of exemption notifications, interpretation of terms 'glass beads' and 'glass chatons', reliance on legal precedents.
In this case, the appellants imported Glass Sew-on-Stones pierced with two holes and claimed classification as 'Glass beads' under Heading 7018.10 of the Customs Tariff to avail exemptions from auxiliary duty. The Assistant Collector assessed the goods as 'Imitation precious or semi-precious stones' and denied the benefit of exemptions. The appellants argued that the goods should be considered as glass beads based on trade recognition and relied on Tariff advice and various notifications to support their position. They also contested the rejection of their import license, stating it was valid for glass beads/chatons import. The Collector (Appeals) upheld the Assistant Collector's decision. The appellants sought a decision on merits and cited legal precedents, including the case of Starlite Corporation, where the Bombay High Court ruled in favor of classifying similar items as glass beads. The Tribunal had previously allowed appeals in similar cases, following the Bombay High Court's ruling. The Departmental Representative reiterated the lower authorities' findings during the hearing. Upon careful consideration of the submissions and cited cases, the Tribunal found merit in the appellants' arguments. Citing the Starlite Corporation case, the Tribunal concluded that the items qualified as glass beads and were entitled to exemption notifications. Relying on the precedents set by the Bombay High Court and previous Tribunal decisions, the Tribunal accepted the appellants' contentions, allowed the appeal, and set aside the previous order, granting consequential relief to the appellants.
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