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TMI Blog1988 (9) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were assessed under Heading 70.21 CTA for levy of basic customs duty (about which there is no dispute) and under Item 23A(4) of the CET for levy of Additional Duty (CVD). After paying duty as assessed by Customs, the respondents made a refund application claiming refund of the whole or part of the additional duty of customs on the ground that the goods were not assessable to CVD under CET 23A(4) since quartz cups which are silicon crucibles were not glass. The Assistant Collector while rejecting the claim for refund took into consideration the Glossery of terms relating to Glass and Glass-ware (IS : 1382-1981) wherein the term glass was defined. She also took into cosideration ASTM C-162-80 where the terms "silica glass" and "fused silic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be made by melting pure silica or pure silicon dioxide and therefore, quartz cups and silicon-crucibles are nothing but a form of glass. He referred to Indian Standards Institution Specifications (GLOSSARY) and submitted that glass was defined as "an inorganic product of fuse which was cooled to a rigid condition without crystallisation". The quartz cup also answers to the description according to the learned DR. Referring to the impugned order Shri Gupta submitted that Chapter Note is only an explanation and is not essential for the interpretation of the tariff. Under 23A(4), CET all articles of glass and glass-ware, not specified in the earlier items, are covered and the impugned goods are also covered as they are nothing but glass. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable under Tariff 68 and not 23A(4). The learned DR in his rejoinder submitted that even ordinary glass and glass-ware can be used in industry and that fact does not take them out of the purview of the Item 23A(4). Laboratory glass-ware which could be used only in laboratories is mentioned in sub-item (4) of the item but still it is only glass for purposes of classification. Finally Shri Gupta pleaded that classification under Tariff Item 68 is the last resort and should not be the starting point for classification. 7. We have considered the arguments of both sides. As very properly pointed out by the learned DR the question of classification of quartz cup (silicon crucibles) came up for examination by the Tribunal in Indo-Swi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egarded as supporting material only of expert opinion by way of evidence and that other tangible considerations must weigh with the decision of the classification. In this context their lordships of the Supreme Court observed as follows : "It is pointed out that glass mirrors have been classified by the Indian Standards Institution as "glass and glass-ware" in the glossary of terms prepared by it in respect of that classification. That, to our mind, furnishes a piece of evidence only as to the manner in which the product has been treated for the purposes of the specifications laid down by the Indian Standards Institution. It was a test employed by this Court in Union of India v. Delhi Cloth and General Mills - 1977 (1) E.L.T. (J 199) (S.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave noted that during the arguments before us the appellants accepted this position. Their request for reassessment of basic customs duty under Heading 69.03 CTA has, therefore, to be rejected. However, so far as countervailing duty is concerned, we find considerable force in the appellants plea. Since the position is that fused quartz and fused silica have to be considered as glass because of the extended meaning given to "glass', by Chapter Note 3 in the Customs Tariff Act itself. It would be logical to conclude that but for this chapter note fused quartz and fused silica would not ordinarily be considered as glass and, therefore, in the absence of a corresponding note or explanation in the Central Excise Tariff "glass" in Item 23A CET wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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