9911796707
TMI Blog2015 (9) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... on after the decision of the Tribunal in thecases of Shon Ceramics Pvt. Ltd. Vs. Collector of Central Excise - 1991 (52) ELT 608 and Collector of Central Excise Vs. Shon Ceramics Pvt. Ltd. - 1996 (84) ELT 502 and Notification No.8/2002 dated 1.3.2002, it changed its classification to Tariff Heading 6807.10. 1.2 In view of above contention of revenue, the goods falling under the Tariff Heading 6807 and 6807.10 needs to beexamined. That reads as under:- Heading No. Sub-heading No. Description of the goods Rate of duty (1) (2) (3) (4) 6807 Goods, in which more than 25% by weight by red mud, press mud or blast furnace slag or one or more of these materials, have been used; all other articles of stone, plaster, cement, asbesto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the requirement of buyer. According to the description of goods,that falls under Chapter 69 as per meaning given by HSN under entry 6907 as per HSN Note reading as under:- 69.07 - UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; UNGLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING. 6907.10 - Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm 5. Respondent contended that Tribunal was aware about the very character of goods of respondent since it has dealt the case of Shon Ceramics Pvt. Ltd. So also Tribunal is aware how the goods of respondent is sold in the market. It has sold the goods as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding of facts arrived at by Collector was not based merely on his own opinion but he had looked into the flow chart of the manufacturing process and held that Assistant Collector has treated the process of "pressing" as shaping. Since flow chart referred to by the Asstt. Collector does not state that the firing is done after the shaping. In other words, Collector (Appeals) had before him the necessary evidence relied by the Assistant Collector and came to the conclusion that the flow chart did not indicate what Assistant Collector concluded. If Revenue now seeks to dislodge this finding of the fact they ought to have produced adequate evidence for this since it was a Revenue Appeal. As it is the Revenue have not produced even the flow cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above decision. It has recorded that the products were made of 80% of the various stones such as quarts, silica and feldspar chips and 20% or less of clay material for binding purposes whereas Chapter 69and Note 2 thereof applies only to ceramic products. Therefore,it is considered proper to reproduce para 9 of the decision which reads as under:- "9. Since these mosaic tiles can be classified under Chapters 68 and 69 we have to see in the circumstances of the case which is the proper chapter which would cover it. The products are made of 80% of the various stones, such as Quarts, silica and Feldspar chips and 20% or less clay material for binding purpose. Chapter 69 and the Note 2 applies only to ceramic products which have been fired afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consideration is sought to be dislodged some evidence ought to have been produced. Since there is no contrary evidence before us and the Collector (Appeals) has categorically referred the processes in flow chart and stated that flow chart does not state firing is done after shaping, we accept this finding as correct. In absence therefore, of any evidence to contest the finding arrived at by the Collector (Appeals) we do not find any reason to interfere with the impugned order-in-Appeal. In the result, the Revenue Appeal is rejected and the impugned order is upheld. [Emphasis supplied] 8. Ultimately Tribunal found that in absence of evidence toshow that the goods were not ceramic goods, the goods shall fall under Chapter 68 instead of 69 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
