9911796707
TMI Blog2024 (1) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Bombay in the case of M/s. Starlite Corporation ignoring explanatory notes to the HSN on cannot be relied. In view of clear definition of beads provide in HSN, which is a most reliable guide for the purpose of classification under the custom tariff cannot be ignored. Thus, relying on the definition of the beads given in the HSN notes, it is held that piercing is a necessary requirement for anything to be classified as beads. There is no disputes that the product imported by appellant is not pierced. Therefore, the same cannot be classified as beads. Appeal dismissed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Hardik Modh, Advocate for Intervener for the Appellant Shri Ajay Kumar Samota, Superintendent (Authorized Representative) for the Respondent ORDER This appeal has been filed by M/s. Asia World Exports, against change in classification of goods imported by them. 2. Learned Counsel for the appellant argued that they imported Glass Beads Chatons and sought classification under Heading 70181020. The goods were examined by Government approved valuer on 06.02.2014, and he certified the goods as Glass Chatons an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7018 10 20 ---Beads. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kg. 10% - 7018 10 90 ---Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kg. 10% - 7018 20 00 -Glass microspheres not exceeding 1 mm in diameter . . . Kg. 10% - 7018 90 . . . . 7018 90 10 -Other: Kg. 10% - 7018 90 90 ---Glass statues. . . . . . . . . . . . . . . . . . . . . Kg. 10% - ---Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad to be imported from other sources. 4.4 In the case of M/s. Art Beads Pvt Ltd, the decision was based on the decision of Hon ble Bombay High Court in the decision of M/s. Starlite Corporation. This decision also fails to take note of HSN explanatory notes. Hon ble Apex Court in the case of M/s. Hewlett Packard India Sales Pvt Ltd-2023 (383) ELT 241 (SC) as observed as follows: 12 . While it appears well settled that the HSN is to be normally taken as a safe guide for classifying goods under the First Schedule because it is based on an internationally recognized harmonized nomenclature [Collector of Central Excise, Shillong v. Wood Craft Products Limited - (1995) 3 SCC 454 = 1995 (77) E.L.T. 23 (S.C.)], a bare reading of the explanatory note applicable to the sub-heading clearly lays out the fact that there is no mandatory condition for being operable without any external source of power. We are thus unable to agree with the Appellants that only ADPs with a built-in power source is necessarily required to be classified under Tariff Item 8471 30 10 . In other words, no element of functionality is contemplated for the purpose of classifying the Concerned Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act. The ISI Glossary of Terms has a different purpose and, therefore, the specific purpose of tariff classification for which the internationally accepted nomenclature in HSN has been adopted, for enacting the Central Excise Tariff Act, 1985, must be preferred, in case of any difference between the meaning of the expression given in the HSN and the meaning of that term given in the Glossary of Terms of the ISI. xx xx xx 18. We are of the view that the Tribunal as well as the High Court fell into the error of overlooking the fact that the structure of the Central Excise Tariff is based on the internationally accepted nomenclature found in the HSN and, therefore, any dispute relating to tariff classification must, as far as possible, be resolved with reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI Glossary, which has a different purpose, cannot, in case of a conflict, override the clear indication of the meaning of an identical expression in the same context in the HSN. In the HSN, block board is included within the meaning of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appropriate Chapter, Heading, and sub-heading respectively. To facilitate interpretation and classification, each of the 97 Chapters in the HSN contain corresponding Chapter Notes, General Notes, and Explanatory Notes applicable to the Headings and sub-headings within that Chapter. In addition, there are six General Rules of Interpretation applicable to the Harmonised System as a whole. xx xx xx 12. We would, at this stage, take on record the well-settled principle that words in a taxing statute must be construed in consonance with their commonly accepted meaning in the trade and their popular meaning. When a word is not explicitly defined, or there is ambiguity as to its meaning, it must be interpreted for the purpose of classification in the popular sense, which is the sense attributed to it by those people who are conversant with the subject matter that the statute is dealing with. This principle should commend to the authorities as it is a good fiscal policy not to put people in doubt or quandary about their tax liability. The common parlance test is an extension of the general principle of interpretation of statutes for deciphering the mind of the law-maker. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
