In terms of the Judgment of Hon'ble High Court of Bombay in the case of STARLITE CORPORATION , BOMBAY V/s UNION OF INDIA in Writ Petition No.383 of 1981 , it has been held that Glass Chatons are Glass Beads and piercing of Chaton is not essential for it to be called a bead . The Order of the Hon'ble High Court has been accepted by the department and no appeal is filed on the advice of Law Ministry. The copy of the Judgment of Hon'ble High Court of Bombay delivered in the case of Starlite Corporation is attached herewith.
It is also held by the CEGAT , Special Bench"D" , New Delhi in the case of Rajan Kumar & Bros.(Impex) Pvt.Ltd. V/s Collector of Customs in Civil Appeal No.1579 / 88 -D [1992 (62) ELT 142(Tribunal)] that Glass Chatons with two hole are also Glass Beads and Classified under Heading 7018.10 (now 70181020) of Custom Tariff. The Order tribunal has been accepted by the Board Vide F.No.385 / 664 / 94-JC dated 30-10-1992.
As both the Orders have been accepted by the department and , therefore , Glass Chatons are Classifiable under Chapter Sub-heading No.71081020 of Central Excise Tariff Act / Customs Tariff Act.
