Classification of porcelain tiles as glazed goods required a licence; confiscation and penalty challenge failed.

Porcelain tiles were held to fall under Heading 6908.90 as glazed tiles because two CRCL test reports and the importer's own description showed imperviousness and chemical resistance consistent with glazed tiles, not unglazed tiles. The importer's later reliance on a DGFT classification was treated as an afterthought, since the bill of entry had claimed Heading 6907.90 while the goods were specifically covered by the glazed-tile heading. As glazed tiles were restricted goods, import required a valid licence, which was absent; the confiscation and penalty challenge therefore failed.

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Issues: Whether the imported porcelain tiles were classifiable as unglazed tiles under Heading 6907.90 or as glazed tiles under Heading 6908.90, and whether import without licence was permissible.

Analysis: The samples were drawn in the presence of the importer and tested by CRCL twice. Both reports indicated that the goods satisfied the characteristics of glazed tiles, including imperviousness and chemical resistance consistent with glazed tiles, and did not support the claim that they were unglazed tiles. The importer's own correspondence and manufacturing description also distinguished unglazed tiles as nearly vitrified and impermeable, unlike glazed tiles. The later reliance on DGFT classification under Heading 69141000.10 was treated as an afterthought, because the bill of entry had claimed classification under Heading 6907.90 and the imported goods were specifically covered by the glazed-tile heading.

Conclusion: The goods were correctly classified as glazed tiles under Heading 6908.90, import of which required a licence, which the importer did not possess. The challenge to confiscation and penalty failed.

Ratio Decidendi: Where independent test reports and the importer's own description show that the goods answer the characteristics of glazed tiles, the goods must be classified accordingly and treated as restricted imports requiring a valid licence.

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