Tariff classification of ceramic tiles upheld as unglazed goods where technical evidence supported the declared description.

Ceramic tiles were held classifiable as unglazed tiles under Chapter Heading 6905 rather than glazed tiles under Chapter Heading 6906 because the Chemical Examiner's report supported the assessee's description and the Revenue produced no material to displace the lower authorities' finding. The departmental objection had also been settled with the office of the Accountant General, and on the facts there was no basis to classify the goods under any heading other than 6905. The classification under Chapter Heading 6905 was therefore upheld and the Revenue's challenge failed.

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Issues: Whether the ceramic tiles in question were classifiable as unglazed tiles under Chapter Heading 6905 of the Central Excise Tariff Act, 1985 or as glazed tiles under Chapter Heading 6906.

Analysis: The Chemical Examiner's report supported the assessee's stand that the goods were unglazed tiles. The departmental objection had also been settled with the office of the Accountant General, and the Revenue failed to produce material sufficient to displace the finding recorded by the lower authorities. On the facts, there was no basis to treat the goods as falling under any heading other than 6905.

Conclusion: The goods were correctly classified under Chapter Heading 6905, and the Revenue's challenge to the classification under Chapter Heading 6906 failed.

Final Conclusion: The assessee's classification was upheld and the Revenue's appeal was rejected.

Ratio Decidendi: Where technical evidence supports the declared description of goods and the contrary departmental objection is not substantiated, the goods must be classified according to their established character under the appropriate tariff heading.

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