1998 (4) TMI 222 - AT - Central Excise

Summary

Issues: Classification of wired glass under the new Central Excise Tariff.

Analysis:
1. The case involved the classification of wired glass under the new Central Excise Tariff in force from 28-2-1996. The appellants, M/s. Shree Vallabh Glass Works Ltd., claimed that wired glass was not excisable. The Collector of Central Excise (Appeals) had determined that wired glass fell under Heading No. 70.02 of the Central Excise Tariff.

2. The Tribunal carefully considered the matter and noted that wired glass is a type of glass. Chapter Note 5 under Chapter 70 of the Tariff clarified that the term 'glass' included various types, including fused quartz and other fused silica. Additionally, Chapter Note 2 provided specific explanations regarding the classification of glass under Heading No. 70.02.

3. Heading No. 70.02 of the Tariff encompassed various types of glass, including cast glass, rolled glass, drawn glass, blown glass, and surface ground or polished glass in sheets. The Tribunal highlighted that the new Central Excise Tariff, based on the Harmonised System of Nomenclature (HSN), guided the classification process.

4. Referring to a previous Supreme Court decision in Collector of Central Excise, Shillong v. Wood Craft Products Ltd., the Tribunal emphasized the importance of resolving tariff classification disputes based on the nomenclature indicated by the HSN. The Tribunal underscored that judgments under the old Central Excise Tariff might not be applicable when classifying products under the new Tariff.

5. Ultimately, after considering all relevant aspects, the Tribunal found no merit in the appeal and rejected it accordingly. The decision upheld the classification of wired glass under Heading No. 70.02 of the Central Excise Tariff based on the provisions of the new Tariff and the guidance provided by the HSN.

This comprehensive analysis of the judgment highlights the key legal principles, interpretations of the Central Excise Tariff, and the significance of the HSN in resolving classification disputes.