1984 (7) TMI 371 - AT - Central Excise

Summary

Issues: Classification of mirrors under the Central Excise Tariff

Detailed Analysis:

1. Background and Initial Proceedings:
The case involves a communication sent to a company regarding the classification of mirrors under the Central Excise Tariff. The company filed a writ petition and later an appeal challenging the directions given by the Superintendent of Central Excise. The Collector of Central Excise, New Delhi, set aside the directions related to mirrors but confirmed them for other items. This appeal is against the order concerning mirrors, with a cross objection filed by the company.

2. Arguments and Contentions:
The Department argued that mirrors should be classified under Item No. 23A(4) as glassware. The company's representatives contended that mirrors could be classified as glassware based on common trade parlance. The discussion revolved around whether mirrors should be considered as glassware or a toilet requisite.

3. Interpretation and Precedents:
Reference was made to previous judgments regarding the classification of similar items under the Central Excise Tariff. The meaning of the term "ware" was discussed, emphasizing the common trade understanding of the classification. The relevance of the Glossary of terms relating to glass and glassware issued by the Indian Standard Institution was highlighted.

4. Specialized Use and Classification:
The argument that mirrors should not be classified as glassware due to their specialized use, similar to chrome clad glass plates, was countered by emphasizing the common everyday use of mirrors. Precedents regarding the classification of specialized glass items were discussed to differentiate mirrors' classification.

5. Notification and Composite Item Argument:
The contention that mirrors should be considered composite items similar to chrome coated glass was refuted based on the distinct characteristics and usage of mirrors. A notification regarding glass liners and their classification under different tariff items was analyzed to support the classification of mirrors.

6. Trade Classification and Final Decision:
The discussion also included references to the Indian Trade Classification and its non-binding nature for tariff purposes. After a thorough analysis of the arguments presented by both sides, the Tribunal held that glass mirrors should be classified under Item No. 23A(4) of the Central Excise Tariff for duty levy purposes. The appeal was allowed, setting aside the Collector's order related to mirrors, and the cross objection was dismissed.

This detailed analysis outlines the legal arguments, interpretations of relevant precedents, and the final decision regarding the classification of mirrors under the Central Excise Tariff, providing a comprehensive overview of the judgment.