Excisability of clay biscuit tiles - Regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t has arisen as to whether clay biscuit tiles, which arise in the manufacture of glazed tiles, at the stage of first before glazing are to be subjected to duty and if so, under what heading. 2. It has been reported that clay biscuit tiles are not finished products but are in-process material obtained in the manufacture of glazed tiles. These are different from unglazed tiles inasmuch as the bisc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onding entry under the Central Excise Act would be 6905 for unglazed and 6906 for glazed tiles. The clay biscuit unvitrified porous unglazed tiles cannot be regarded as glazed tiles in semi-finished condition having the essential character of glazed tiles. They are also different from the unglazed tiles as commercially understood inasmuch as they are weak highly absorbant and non-vitrified and can .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X