2015 (8) TMI 1065

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llant. Shri S. Teli, AR, for the Respondent. ORDER Appellants filed Bills of Entry for clearance of glass beads (cone shape) imported from Hong Kong. The appellants had claimed classification of the goods under chapter sub-heading No. 7018 10 20 of Customs Tariff. However, the authorities below have classified the same under chapter sub-heading No. 7018 10 90 which attracts higher rate of duty. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ads', the Commissioner has relied upon the opinion given by Indian Institute of Gemology and passed the order. 2. Heard both sides. 3. We find that the very same issue had come up before the Tribunal in the case of Art Beads Pvt. Ltd. [2013 (292) E.L.T. 472 (Tri.-Mumbai)J and the Tribunal relying upon the decision in the case of Starlite Corporation (supra) came to the conclusion that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X