2013 (292) E.L.T. 472 (Tri. - Mumbai)
IN THE CESTAT, WEST ZONAL BENCH, MUMBAI
S/Shri Ashok Jindal, Member (J) and P.R. Chandrasekharan, Member (T)
ART BEADS PVT. LTD.
COMMISSIONER OF CUS. (IMPORT), MUMBAI-II
Final Order No. A/890/2012-WZB/C-I(CSTB) and Stay Order No. S/1403/2012-WZB/C-I(CSTB), dated 14-11-2012 in Application No. C/Stay/849/2012 in Appeal No. C/295/2012
Chatons - Glass chatons without holes - Whether glass beads - Bombay High Court and Appellate Tribunal in earlier cases held that piercing of a chaton is not essential for it to be called a bead and glass chatons are eligible for benefit of duty exemption available to glass beads, after taking into account the ISI specifications for glass beads, the opinion of the Dy. Chef Chemist and trade affidavits presented - Revenue has not adduced any new ground by way of change in tariff descripttion, if any, or change in trade understanding of the product - Decision of Bombay High Court and Tribunal has been accepted by C.B.E. & C. - Orders passed by assessing officer and lower appellate authority smacks of judicial indiscipline and hence deplorable - Opinion of Chemical Examiner show that the nature of product is of a “glass bead” - By applying trade parlance test also, impugned goods are classifiable as ‘glass beads’ - Question of applying strict technical sense also does not arise since tariff descripttion does not refer to chatons at all - Goods classifiable under Tariff Item 7018 10 20 of Customs Tariff Act, 1975 as glass beads. [paras 5.2, 5.3, 5.4, 5.5, 5.6, 6]
Strictures against adjudicating and lower appellate authority - Judicial indiscipline - Departmental clarification - Assessing and appellate authority chosen not to follow the Board’s own guidelines in the matter which is very unfortunate - Orders of assessing officer and lower appellate authority smacks of judicial indiscipline and hence deplorable. [paras 5.5, 5.6]