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TMI Blog2022 (2) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... solid products (powder, granules etc). - From the bare reading of the Chapter Heading, it is evident that the impugned goods fall under CTH 7010 and does not fall under 7013. The classification adopted by the appellant is correct. Consequently, the anti-dumping duty collected alleging classification of the goods to be 7013 cannot sustain. Thus, the impugned goods are classifiable under 70109000. The appeal is allowed. - Customs Appeal No.40039 of 2021 - Final Order No. 40046 / 2022 - Dated:- 4-2-2022 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri P. Anjani Kumar, Member (Technical) Shri N. Manickam, Advocate for the Appellant Ms. Sridevi Taritla, ADC (AR) for the Respondent ORDER Brief facts are that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are classifiable under CTH 70139900. The appellant paid the anti-dumping duty as directed by the officers in order to get release of the goods. Though they requested for issuance of speaking order, it was not heeded to by the officers. 3. He submitted that the glass bottles are used for packing honey. They are correctly classifiable under CTH 70109000. The goods imported fit into the Tariff description containers of glass of a kind used for the conveyance or packing of goods . All the glass bottles commonly used commercially for the conveyance or packing of liquids / food preparations is correctly classifiable under Tariff Heading 7010 only. 4. The Tariff description applied by the department under Heading 7013 is applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods, preserving jars of glass; stoppers, lids and other closures, of glass . 9. The HSN Explanatory Notes of CTH 7010 is given below:- 70.10 carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods, preserving jars of glass; stoppers, lids and other closures, of glass . 7010.10 Ampoules 7010.20 Stoppers, lids and other closures 7010.90 Other This heading covers all glass containers of the kinds commonly used commercially for the conveyance or packing or liquids or of solid products (powders, granules etc.). They ..... X X X X Extracts X X X X X X X X Extracts X X X X
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