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TMI Blog2013 (9) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... h regard to classification. Whether piercing of a chaton was essential for it to be called a bead was considered in STARLITE CORPORATION, BOMBAY Versus UNION OF INDIA [1985 (12) TMI 61 - HIGH COURT OF JUDICATURE AT BOMBAY] - the piercing of a chaton was not essential for it’ to be called a bead - The petitioners’ articles were, therefore, glass beads entitled to exemption under the notification - The appellant’s contention was accepted and the appeal allowed by setting aside the impugned order with consequential relief. By applying the trade parlance test also the goods were classifiable as ‘glass beads’ - it was laid that for the purposes of classification the ‘trade meaning’ should be given due importance unless the Tariff itself re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority who rejected their appeal on the ground that chatons are stones set in the head of rings and are different in their use from beads and chatons which are without holes are nothing but imitation precious stones used in rings and other cheap jewellery and accordingly held that they are classifiable under CTH 7018 10 90. Hence the appellant is before us. 3. The ld. Counsel for the appellant submits that the issue of classification of glass chatons was the subject matter of decisions by the Hon ble High Court of Bombay in the case of Starlite Corporation [1989 (39) E.L.T. 538 (Bom.)] and this Tribunal in the case of Rajan Kumar Bros. (Impex) Pvt. Ltd. [1992 (62) E.L.T. 142 (Tribunal)] and in these decisions it was held that pie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the dues adjudged and allowing their appeal. 4. The ld. Additional Commissioner (AR) appearing for the revenue strongly opposes the plea of the appellant and submits that as per the HSN Explanatory Note, glass beads are usually pierced and in the case of impugned goods, they are not pierced and hence chatons are not beads. He also relies on certain materials downloaded from the internet to show that the impugned goods are Rhinestones (artificial gems made from paste, glass, or gem quartz) with no holes and a foil back to increase reflectivity and therefore, they are different from glass beads. Accordingly he prays for rejecting the appeal. 5. We have carefully considered the submissions made by both the sides. After hearing the argume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of lamp-worked glass, other than imitation jewellery. It is not the case of the revenue that glass chaton under importation fall under any of these categories. Thus the classification adopted by the assessing officer does not seem to have any basis. The lower appellate authority has differed with the assessing officer with regard to classification. He has held that glass chatons which are without holes are nothing but imitation precious stones used in the rings and other cheap jewellery and has accordingly sought to reclassify the item under CTH 7018 10 90. The only reason for this classification is that chatons under importation has no holes. 5.3 The question whether piercing of a chaton is essential for it to be called a bead was co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... differ from these rulings. Applying the ratio of these rulings, the appellant s contention is accepted and the appeal allowed by setting aside the impugned order with consequential relief. 5.5 The Revenue has not adduced before us any new ground by way of change in the tariff description, if any, or change in the trade understanding of the product. On the other hand, from the records, it is seen that the above decisions of the Bombay High Court and this Tribunal has been accepted by the C.B.E. C. If that be so, the orders passed by the assessing officer and the lower appellate authority smacks of judicial indiscipline and we deplore the same strongly. 5.6 In the present case also, we find that the opinion of the Chemical Examiner to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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