TMI Blog2008 (5) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J) Shri J.K. Jha, SDR, for the Appellant. Shri Bhaskar Thakkar , C.A. , for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. This Appeal has been filed by the Department pursuant to the Order- in-Review No. 112-R/2005, dated 6-5-05 passed by the Central Board of Excise and Customs. The Respondents were issued a Show Cause Notice dated 20-12-99 demanding the differential duty amounting to Rs. 21,05,004.00 (Rupees twenty- one lakhs five thousand and four) for the period January, 1995 to October, 1999 on the ground that the respondents had cleared "Crispator Glass'as Toughened Safety Glass by wilfully suppressing / misdeclaring the product. In the Show Cause Notice, it was prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 3A are applicable to the case at hand. The reference to the correct Interpretative Rules are Rule 2(a) and Rule 3(a) and not Rule 2A and Rule 3A, as has been recorded by the Lower Authority. Secondly, if a classification can be decided by application of Interpretative Rule 2(a), then there is no need to proceed to Rule 3(a). The Lower Authority has not examined the submission regarding application of the Interpretative Rules and has merely made a bland statement that the Interpretative Rules do support the case of the Assessee. Such an observation is quite vague. In fact, the Adjudicating Authority has not examined the process of manufacturing of the impugned goods and its usuage and functions, which would have helped him to make a proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refrigerator so as to fit into the same to form a shelf as also act as an air-tight lid for the specially designed tray to contain vegetables, fruits etc. 'Crispator Glass' appears to be made of raw (float) glass which is cut as per specification and which is subsequently ground, polished, drilled, branded and then subjected to the process of toughening, and once the Crispator Glass goes through this process, it cannot be further cut or processed. Hence, it is a product which can fit into a particular refrigerator. It is 500% hardened compared to plain glass and hence, acts as a suitable shelf in a refrigerating environment. It also fits the vegetable tray tightly and thereby prevents water going into vegetable tray and spoiling vegeta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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