Classification of Glass Beads Chatons - relying on the definition of the beads given in the HSN notes,...

Classification of Glass Beads Chatons - 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. - AT .....

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