Custom, Excise & Service Tax Tribunal
Cce & St, Indore vs M/S. Porcelain Craft & Components Exim ... on 18 May, 2016
IN THE CUSPTOMS, EXCISE AND SERVICE TAX APPELLATE
TRIBUNAL, NEW DELHI, PRINCIPAL BENCH NEW DELHI
Date of Hearing/Decision:18.05.2016
CUSTOMS APPEAL NO.53459/2015
(Arising out of Order-in-Appeal No.BHO-EXCUS-001-APP-022-15-16 dated 30.06.2015 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal)
For Approval and Signature:
Honble Shri S.K. Mohanty, Member (Judicial)
Honble Shri R.K.Singh, Member (Technical)
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3
Whether Their Lordships wish to see the fair copy of the Order?
4
Whether Order is to be circulated to the Departmental authorities?
CCE & ST, Indore Appellant
Vs.
M/s. Porcelain Craft & Components Exim (P) Ltd. .Respondent
Appearance: Rep. by Shri Ranjan Khanna, DR for the appellant.
Rep. by V.K. Puri, Advocate for the respondent.
Coram: Honble Shri S.K. Mohanty, Member (Judicial) Honble Shri R.K. Singh, Member (Technical) Final Order No. 52991/2016 /18.05.2016 Per S.K. Mohanty:
Heard both sides and perused the records.
2. The brief facts of the case are that the respondent imported Glass chatons and filed the Bill of Entry classifying the same under Chapter sub-heading No. 70181020 of the Customs Tariff Act, 1975 and claimed the exemption benefit. After due adjudication process, the Adjudicating Authority finalised the assessment of the Bill of Entry and classified Glass Chatons under sub-heading No.70181090 of the said Tariff Act, with applicable CVD on the same and enhanced the value. By the impugned order, the ld. Commissioner (Appeals) disposed of the appeals, classifying Glass Chatons under Chapter sub-heading No.70181020. On the Valuation, the ld. Commissioner (Appeals) remanded the case to the Adjudicating Authority to decide the matter afresh. Classification of Glass Chatons is the subject matter of present dispute before the Tribunal.
3. On perusal of records, we find that the ld. Commissioner (Appeals) passed the order following the decision of this Tribunal in the case of Art Beads Pvt. Ltd. Vs. Commissioner of Customs (Import), Navasheva reported in 2013 (292) ELT 472 (Tribunal-Mumbai). We find that the Tribunal in a recent decision, in the case of VMB Impex Vs. CCE, 2015 (321) ELT 522 (Tri.-Bangalore) held that Glass Beads would be classifiable under Tariff Sub-heading no.70181020 of Customs Tariff Act, 1975. The Tribunal passed the said order, following the decision in the case of Art Beads Pvt. Ltd. (supra). It has been observed that the sample was sent to Indian Institute of Gemology, New Delhi and the Institute opined that the goods can be described as Glass Chatons.
4. The Revenue filed appeal before the Honble Supreme Court against the decision of the Tribunal in the case of VMB Impex (supra). We find that the Honble Supreme Court has dismissed the appeal filed by Revenue as there is no merit in the same, as reported in 2015 (321) ELT A-202 (S.C.).
5. In view of the above discussions, we do not find any reason to interfere with the decision of the ld. Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is dismissed.
[Operative part pronounced in open court]
(R.K. SINGH) (S.K. MOHANTY )
MEMBER (JUDICIAL) MEMBER (TECHNICAL)
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