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TMI Blog2003 (2) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... er Chapter 70.15 of the Central Excise Tariff? 3.For the first question, the Tribunal came to the conclusion that the product which comes out after grinding and polishing is product completely different from raw-material, namely, the opthalmic blanks. The ground and polished material acquires different characteristic and properties, and a new product distinct in name, character and use comes into existence after the process of grinding and polishing. Thus, the process of grinding and polishing is nothing but a process of manufacture. 4.For the second question, the Tribunal found that the appellant had described the product as Glass Moulds and that the product was internationally known as Glass Moulds. That means, in common/trade parlance, the product was known as glass moulds. For the contention that the product is not marketable and does not come to the market for being bought and sold on the ground that the technology for manufacture of the product was a highly guarded secret and, therefore, it was not available to trade in general, the Tribunal held that as the product was imported by the appellant itself, it was not necessary that the product should essentially come to the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are known as glass moulds in International Trade. A plastic gasket which holds the two Moulds is then manufactured out of ethyl vinyl acetate. The said two moulds are held together by this gasket. This is for manufacturing opthalmic lenses. Admittedly, the process is as follows : - (a) In the mould making section, the glass blanks are subjected, first to cutting the surface by diamond to achieve designed curvature on the surface, then these glass blanks are subjected to grinding and polishing to achieve a smooth surface. (b) Two glass blanks so processed from (called male and female) constitute appliances or articles of glass for use known as glass moulds, these two moulds are held together with plastic gasket which they call a glass mould assembly, such glass moulds are used repeatedly for casting of the plastic lenses. 10.It was contended by the Department that the assessees were manufacturing glass moulds and gaskets and consuming these products captively for manufacture of opthalmic lenses and that these glass moulds were classifiable under Central Excise Tariff Chapter heading 70.15. The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fittings for instruments or apparatus, other than such elements of glass not optically worked." 12.Further, learned Counsel for the appellant referred to relevant parts-of Rules 1 to 4 of the Rules for Interpretation of the Schedule of the Excise Tariff which are as under : - "THE SCHEDULE - EXCISE TARIFF RULES FOR THE INTERPRETATION OF THIS SCHEDULE 1. The titles of Sections and Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the provisions hereinafter contained. 2. (a) .... Any(b) reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be covered by heading 84.80? Chapter Note 1I quoted above clearly provides that Chapter 84 does not cover laboratory glassware (Heading No. 70.12); machinery appliances or other articles for technical uses or parts thereof of glass (Heading No. 70.14 or 70.15). Therefore, we have to consider - whether it would be covered by heading 70.15? Undisputedly, in the present case, the glass moulds are articles of glass which are not covered by heading 70.07 or 70.13. The glass moulds in question are covered by plastic gasket. As per the Rules for Interpretation of Tariff Items, a product which is made up of different components and goods put up in sets, which cannot be classified by reference to rule 2(a), are to be classified as if they consisted of the material or component which gives them their essential character. In the present case, plastic gasket cannot give the essential character of glass moulds which are for the purpose of manufacture of opthalmic lenses. Plastic gasket only holds the male and female moulds together. 16.Further, relevant part of heading 84.80 deals with moulds for metal, metal carbides, glass, mineral materials, rubber or plastics. Reading the said heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments of glass of this heading and those of Chapter 70 it is necessary to determine whether or not they have been optically worked. The optical working of glass is usually performed in two stages, viz., the production of the surfaces to the shape required (i.e., with the necessary curvature, at the correct angle, etc.), and the polishing of these surfaces. This working consists of grinding the surfaces by means of abrasives, rough at first, then gradually finer, the successive operations being roughing, trucing, smoothing and polishing. Finally, in the case of lenses required to be of an exact diameter, the edges are ground, this is known as the centring and edging operation. This heading applies only to optical elements of which the whole or part of their surface has been polished in order to produce the required optical properties. It applies therefore to elements which have been ground and polished as described above, and also to elements which have been polished after moulding. The heading does not apply to unpolished elements having undergone merely one or more of the processes which precede polishing. Such elements fall in Chapter 70." Further, as stated above, it is nobody ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulds for glass 8480.60 - Moulds for mineral materials - Moulds for rubber or plastics : This heading covers the moulding boxes used in metal foundry, mould bases and moulding patterns, with certain exceptions referred to later, it also covers all moulds (whether or not hinged, and whether used by hand or in presses or moulding machines) which are of a kind used for moulding the following materials into blanks or finished articles : (I) Metals (including metal powders, sintered metal carbides) and cermets. (II) Glass (including fused quartz or other fused silica) or mineral materials such as ceramic pastes, cement, plaster or concrete. (III) Rubber or plastics. In general, the essential function of a mould is to retain the material in a predetermined shape while it sets; some moulds also exert a certain pressure on the material ..... 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