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2003 (2) TMI 70 - SC - Central ExciseWhether grinding and polishing of Opthalmic Blanks into Glass Moulds amounts to manufacture? Whether the goods are known in the market as Glass Moulds? Whether the goods should be classified under Chapter sub-heading 84.80 or under Chapter 70.15 of the Central Excise Tariff? Held that:- It would be difficult to hold that glass-moulds in question are moulds for glass. It is apparent that Chapter 84 covers machinery and mechanical apparatus and certain non-mechanical apparatus e.g. steam generating boilers and their auxiliary apparatus and filtering apparatus. Further, the Chapter excludes ceramic articles and parts thereof, laboratory glassware, machinery and appliances and parts thereof, of glass, that means even if a machine or mechanical appliance is covered by a heading of Chapter 84 by its description or nature, the item is not to be classified therein if it has the character of an article of ceramic material or of glass. Further, heading 84.80 covers moulds used by hand or in machines for moulding certain materials like moulds for glass, moulds for mineral materials and moulds for rubber or plastics. The product in question — 'glass mould' is not for moulding such articles of glass. Moulds for glass include - moulds for glass paving stones, bricks or flags, compression moulds for glass tiles, bottle moulds for hand or machine working, moulds for hollow glassware and for insulators, shaping moulds for glassmakers lathes and moulds made of steel or cast iron used to make lens or spectacle blanks.
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