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TMI Blog2024 (11) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly the glass lids being a lid for tableware or kitchenware will not classify under 7010 but the same is classifiable under 7013. We do not find any substance in the said contention of the Revenue for the reason that in heading 7010, stoppers, lids and other closures of Glass is provided after ; that means this description is independent to the other description such as Carboys, bottles, flasks, jars, pots, phials, ampoules and other container, of glass, of a kind used for the conveyance, or packing of goods; preserving jars of glass; therefore it cannot be contended that the stopper, lids and other closures of glass mentioned in 7010 are of the packaging material mentioned in 7010. On the other hand, heading 7013 does not have any specific entry in respect of Glass Lids, therefore, irrespective of the use of lids if the same is made of glass, the lid is correctly classified under 7010. Undisputedly the lids made of glass is specifically provided in heading No. 7010 and the same is not provided in 7013. - HON BLE MR. RAMESH NAIR (JUDICIAL) And HON BLE MR. RAJU, MEMBER (TECHNICAL) Shri Amit Laddha, Advocate appeared for the Appellant Shri Girish Nair, Assistant Commissioner, ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and other closures of glass. Therefore, the department's allegation to classify the goods under Chapter 7013 is baseless and devoid of merits. He submits that Chapter tariff heading 7010 uses ; after the terms Carboys, bottles, flasks, jars, pots, phials, ampoules and other container, of glass, of a kind used for the conveyance, or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. Therefore, the department's allegation to classify the goods under chapter 7013 is baseless and devoid of merits. He submits that chapter tariff heading 7010 uses ; after the term Carboys, bottles, flasks, jars, pots, phials, ampoules and other container, of glass, of a kind used for the conveyance, or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass and this clearly indicate that both the two terminology have to be read disjunctively and not conjunctively. He placed reliance on the judgment in the case of Sunil Srivastava vs UOI 1984 (19) Taxman 29 (Patna) wherein it was held that where two clauses are separated by a semi-colon, they would be read disjunctively. He further submits that as per Rule 3(a) of General Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the Show Cause Notice issued without challenging the assessment order of the bills of entry is illegal and incorrect. In this regard he placed reliance on the following judgments: Priya Blue Industries Ltd. 2004 (172) ELT 145 (SC) ITC Ltd. in Civil Appeal No. 293-294 of 2009 vide order dated 18.09.19 He submits that the issue involved is of interpretation in nature and there is no malafide on the part of the appellant in such case the penalty is not imposable in view of the following judgments: Tata Consultancy Services 2018 (18) GSTL 478 Hindalco Industries Ltd. 2018 (10) TMI 392-CESTAT New Delhi Suntex Business Solutions 2017 (51) STR 446 (Tri. Bang.) Uni Ads Ltd. 2016 (42) STR 547 (Tri. Bang.) As regard redemption fine, he submits that since the goods are not liable for confiscation therefore, the redemption fine is not imposable. He further submits that redemption fine cannot be imposed as the goods have been cleared from the custom control and was not available for confiscation. He placed reliance on the following judgments: Shiv KripaIspat Pvt. Ltd. 2009 (235) ELT 623 (Tri. LB) affirmed in 2015 (318) ELT A259 CCE vs Premier PolyspinPvt Ltd.2010 (257) ELT 447 (T) Ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... glasses other than of glass ceramics; 7013 91 00- of lead crystal. 7013 99 00 Others After carefully comparing both the tariff entry, it is observed that the Glass Lids are covered under the heading 7010 whereas the heading 7013 does not have a specific entry of Glass Lids. It is further observed that the description in heading 7010 namely stoppers, lids and other closures, of glass is provided independently and not conjunctively with the goods of the same entry like Carboys, bottles, flasks, jars, pots, phials, ampoules etc, therefore, the said description is independently disjunctive from other description of heading 7010 therefore, the contention of the Revenue is not correct that Stopper, lids and other closures, of glass are of the goods namely Carboys, bottles, flasks, jars, pots, phials, ampoules and other container, of glass, of a kind used for the conveyance, or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass of heading 7010 and accordingly the glass lids being a lid for tableware or kitchenware will not classify under 7010 but the same is classifiable under 7013. We do not find any substance in the said contention of the Revenue fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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