9911796707
TMI Blog1984 (6) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... iff. The appellant applied for refund of the countervailing duty on the ground that the goods were correctly classifiable under Heading 90.10 of the C.T.A. and by virtue of that classification they were fully exempt from countervailing duty under Notification No. 362/76-Cus., dated 2-8-1976. Their claims have been rejected by both the lower authorities who have upheld the original classification under Heading 70.21. This, in short, is the point of dispute involved in these two appeals. 2. The two competing Headings of the C.T.A. read as under :- "70.21 Other articles of glass". "90.10 Apparatus and equipment of a kind used in photographic or cinematographic laboratories, not falling within any other Heading in this Chapter, photo-co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classify these cylinders under Heading 90.10 as evident from the Bill of Entry No. 309 of February, 1984 relating to M/s. General Agencies, Madras (photocopy produced). The Collector (Appeals) too had passed an order on 22-2-1984 (Order No. C. 5/1596/1982) in the case of the appellants wherein he had classified similar glass cylinders under Heading 90.10 with benefit of exemption Notification No. 362/76-Cus., dated 2-8-1976. The appellants also cited the order of this Bench relating to classification of glass windscreens passed in the case of M/s. Atul Glass Industries and stated that the ratio of that order should apply to their claims as well. 4. The Department's Representative stated that the nature of articles involved in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... why the Department's practice had been changed. 5. We have carefully considered the matter. The objection of the Department that the subject cylinders have no optical properties is not valid because, as evident from the wording of Heading 90.10, that Heading includes photo-copying machines of the contact type as well as those incorporating an optical system. Further, just because the suppliers of these cylinders manufacture other glass items also, it cannot be said that the subject cylinders are known in trade parlance as articles of glass and nothing more. We observe that classification under the Customs Tariff is not dependent on trade parlance when the parameters are precisely laid down in the Tariff itself - in the description of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , agree with the appellants that by virtue of the various Chapter Notes referred to by them, these cylinders which are solely used as a component of photo-copying machine correctly fall under Heading 90.10. We have noted the recent change in the Department's practice of classification as evidenced from the Bill of Entry of M/s. General Industries and the order dated 22-2-1984 of the Collector (Appeals) produced by the appellants. The analogies of articles of glass which are components of machinery etc. falling in Chapters 84 and 85 cited by the Department's Representative are misplaced for the simple reason that Notes governing the scope of these two Chapters are different. Accordingly, we set aside the impugned orders and allow both the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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