Tariff classification of lead glass tubings upheld under worked glass heading; further remand rejected.

Lead glass tubings used for electrical lamps were examined for tariff classification under Central Excise Tariff Sub-heading 7008.90 versus 7001.90. The dispute centred on whether further processing, including annealing, diameter sorting, precise cutting to specified length, and fire polishing of ends, made the goods classifiable as worked glass products. On the factual material, the appellate authority treated the processed tubings as falling under Sub-heading 7008.90 and held that the earlier direction for re-examination did not require another remand. The classification was upheld and a further remand was rejected.

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Issues: Whether the lead glass tubings manufactured by the respondent were classifiable under Chapter Sub-heading No. 7008.90 or under Sub-heading No. 7001.90 of the Central Excise Tariff Act, 1985, and whether the matter required a further remand to the Original Authority.

Analysis: The dispute turned on the proper classification of lead glass tubings used for electrical lamps. The earlier direction required re-examination with reference to the length of the product, but the Original Authority did not carry out that exercise. The respondent's explanation showed that the goods underwent further processing such as annealing, diameter sorting, precise cutting to specified length, and fire polishing of the ends. On that factual basis, the appellate authority found that the classification under Sub-heading No. 7008.90 was correct and that the absence of a fresh re-examination did not justify disturbing the classification or directing another remand.

Conclusion: The classification under Sub-heading No. 7008.90 was upheld and the plea for further remand was rejected.

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