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TMI Blog2017 (1) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... ered as Glass microsphere or for that purpose, as glass beads to be classified under chapter 7018 - the classification declared by chapter heading 2505 1019 is correct. Where department seeks reclassification it is their duty to produce evidence in support of their claim. In the absence of any such evidence from the department side, we are of the view that the classification declared by the respondent is to be accepted. Appeal rejected - decided against Revenue. - C/251/06 - A/94589-94590/16/CB - Dated:- 29-11-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri C.J. Mathew, Member (Technical) Shri D.K. Sinha, AC (AR) for the appellant None for the respondent Per: M.V. Ravindran This appeal is directed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h evidence they were correctly classified under chapter 70; the assessment could not have been set aside in toto and had to be remanded back for complying with the aforesaid requirement of order and order on merits ought to have been passed. 6. In the Cross objection filed by the respondent, the respondent states that the adjudicating authority has wrongly classified the products under chapter 70, the classification of Fused Silica cannot be under chapter 70; the Commissioner (Appeals) fixed the personal hearing and intimated to the concerned department, but none appeared from their side and no cross objection was also filed by the department; reliance placed by the department on chapter note 5 of chapter 70 is misplaced and appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2505 10 19 other 7018 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery, glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter ... ... 7018 20 00 - Glass microspheres not exceeding 1 mm in diameter 9. It can be seen from the above reproduced customs tariff heading the claim of the department that the product merits classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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