TMI Blog1998 (6) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant company obtained Central Excise licence in the year 1961. 3. The department solicited information pertaining to the raw material used in glazing and stamping the articles vide letter dated 29-3-1967 contending that the product would be liable to the excise duty under Tariff Item 14-I(5). 4. The appellants described the manufacturing process but contended therein that the product is neither pigment, colour, paints and enamels nor the mixture is any product. Appellant submits that the CBEC considered the dutiability of Ceramic Glazes and decided that the same are not classifiable as Pigment, Colour, Paints and Enamels falling under Item No. 14-I(5) of Central Excise Tariff. The Central Excise Collectorate, Baroda issued Trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... solution, method of manufacture and end use were fully known to the Central Excise authorities as early as 1967. Ceramic Glaze was not considered dutiable by Central Board of Excise and Customs and Baroda Collectorate Trade Notice 399/67, dated 27-6-1967. The charges about suppression of facts are totally baseless and unfounded. Under the circumstances, extended time limit under proviso to Section 11A of the Act being not available, the show cause notice dated 30-10-1987/3-11-1987 is therefore time barred. The appellant also relied upon Notification No. 78/86 of 10-2-1986 and 35/85, dated 17-3-1985 and also Trade Notice No. 305/69, dated 14-10-1969 and further contend that the Ceramic Glaze under reference is exempted. 6. Ld. DR stated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes. 3207.10. - Glass frit and other glass, in the form of powder, granules or flakes. 3207.90 - Other. 8. Our attention in this connection has been drawn to the item mentioned as vitrifiable enamels and glazes and it has been claimed by the department that the product in question falls under Heading 32.07 in view of the above item having been included therein. 9. As per The Condensed Chemical Dictionary, Tenth Edition by Gessner G. Hawley, it is indicated as follows : - Glass ceramic. A devitrifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed surface. Properties : High hardness, abrasion and chemical resistance except to HF and hot, strong caustic; low expansion coefficient; corrosion-resistant; stable to heat-stock; easy to clean and decontaminate. Uses : Chemical reaction equipment; light reflectors; lab bench tops; storage tanks and containers; high temperature process equipment; sea-water treatment and marine engine parts; glaxing frit. Vitreous. Descriptive of a material having the appearance and properties of a glass, i.e., a hard, amorphous, brittle structure as in porcelain enamel. See vitrification; glass. Vitrification. The process of converting a siliceous material into an amorphous glassy from by melting and cooling. As applied to radioactive waste d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xture similar to porcelain enamel, applied to a ceramic substrate and includes a vitreous coating on pottery of enamelware but, the difference between raw glaze and glaze has not been explained. 13. The trade notice regarding ceramic glaze pertaining to the old tariff period does not automatically apply to the entry in the new tariff because the essential ingredients of Heading 14-I(5) of the old tariff are different from those of the Entry 32.07 of the new tariff. However, the burden in this case was on the department to show that the material attracted Heading 32.07 and satisfied the ingredients of this heading. 14. Since no specific definition or deeming fiction has been included in Chapter 32 with reference to such materials, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
