TMI Blog2006 (5) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... ss to which the said body is subjected after being made. Thus, polishing and glazing are distinct and separate processes and hence the submission of the learned counsel for the Revenue cannot be accepted. The assessee is not coating or applying, substances on the tiles which it makes, and hence it's tiles cannot be termed as 'glazed tiles'. Moreover, the Tribunal has held that there was no suppression. This being a finding of fact, we cannot interfere with the same in this appeal. Where the Department had full knowledge of the facts about manufacture of the goods of the assessee, it cannot be said that there was any suppression. We respectfully agree with this view.Thus, we are of the opinion that on both the points involved in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the opinion that since the polished tiles are glossy with a shiny surface unlike the unpolished tiles which have a dull surface, such polished and glossy tiles are classifiable under the Heading 6906.10 and others classifiable under Heading 6906.90 and bore a higher rate of excise duty 30% as against 25%. The Department, therefore, issued notice dated 20-10-1998 proposing to recover the differential duty on the goods cleared between 30-10-1995 and 31-8-1998. Penalty under Section 11-A was also proposed, as well as confiscation of land, building, plant etc. used in the manufacture of these goods. 5.In the proceeding before the Commissioner, the assessee admitted that the classification initially claimed and approved under Heading 6901.90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in question are classifiable under Chapter Heading 69 of the Central Excise Tariff Act, 1986 (for short "The Tariff Act"). However, sub-heading 69.05 is for unglazed tiles while sub-heading 69.06 is for glazed tiles. Hence, if the assessee's tiles are unglazed, they would be classifiable under Heading 69.05, but if glazed, would be under Heading 69.06. 8.Learned counsel for the Revenue contended that the tiles which have a glossy and polished look are glazed tiles. With respect, we cannot agree. In our opinion, simply because the tiles are polished or having a shiny look, they cannot become glazed tiles. The expression "glazed tiles" is used in common parlance in connection with tiles on which there is a coating of melted glass. In our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elix Singer and Sonja S.Singer published by Oxford IBH Publishing Co. Pvt. Ltd., it is stated: "Glazes are thin layers of glass fused on to the surface of the body; they are applied to bodies to make them impervious, mechanically stronger and resistant to scratching chemically more inert and more pleasing to the touch and eye". 14.It is clear that vitrification and glazing are two distinct and separate processes - the former being a process to which the ceramic body is subjected before it is made, while the latter is a process to which the said body is subjected after being made. Thus, polishing and glazing are distinct and separate processes and hence the submission of the learned counsel for the Revenue cannot be accepted. The assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
