TMI Blog1983 (1) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... atesan, Sr. Vice-President, Smt. S. Duggal, Member (J), and Shri K.L. Rekhi, Member (T)]. - In this case, the appellants requested for reassessment of quartz cups (Silica Crucibles) under heading 69.03 of the Customs Tariff Act, 1975 and for refund of the entire countervailing duty, as against heading 70 CTA/23B(4) Central Excise Tariff originally applied. The lower authorities rejected their cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p and stated that Quartz was quite different from glass, that glass melted at 99oC temperature while Quartz could withstand temperature upto 1800oC and that the heading 69.03 which include Crucibles was more specific to cover the impugned goods. Later, after Shri Chatterjee had presented the Department s case, Shri Arokiaswamy conceded that by virtue of Chapter note 3 in heading 70 Glass was to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Chapter note 3 in Chapter 70 CTA gives an extended meaning to Glass so as to include fused Quartz and fused Silica therein Quartz cups (Silica Crucibles) would be correctly assessable for basic customs duty under heading 70. They cannot, therefore, be classified under Chapter 69 which relates to Ceramic products. We have noted that during the arguments before us the appellants accepted this p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... silica is nothing but glass, he produced no evidence or literature to substantiate his argument. We have, therefore, to uphold the claim of the appellants so far as countervailing duty is concerned. 4. Accordingly, we reject the appellants claim in regard to the basic customs duty but allow it in regard to the countervailing duty. We direct that consequential refund be granted to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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