Tariff classification by true character denied exemption where imported goods were shown to be ceramic enamels or glazes, not ceramic colours.

Imported ceramic goods were found not to qualify for exemption under Notification No. 210/71 because their true character was shown by the test report, departmental correspondence, and the importer's own communications to be prepared ceramic enamels or glazes rather than ceramic colours. In the absence of convincing manufacturer literature or technical material supporting the claimed classification, the trade description alone was insufficient to establish eligibility for exemption. The refund claim therefore failed, and the departmental view denying the exemption was sustained.

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Issues: Whether the imported ceramic colours were eligible for exemption under Notification No. 210/71 dated 25-12-1971 as ceramic colours, or were in substance ceramic glazes or enamels outside the scope of the notification.

Analysis: The goods were described by the importer as ceramic colours, but the test report and departmental correspondence described them as prepared ceramic enamels and ceramic glazes. The request for re-test was considered belated, and the goods had already been cleared after assessment. The authorities also relied on the appellant's own correspondence showing the manufacturer's classification of the product, together with the Board's Tariff Advice treating ceramic glaze as distinct from ceramic colours. In the absence of any convincing manufacturer literature or other technical material showing that the goods were ceramic colours, the departmental view that they were not covered by the exemption was accepted.

Conclusion: The imported goods were not proved to be ceramic colours eligible for exemption under Notification No. 210/71 dated 25-12-1971; the claim for refund failed and the finding was against the assessee.

Final Conclusion: The exemption claim was disallowed and the orders denying refund were sustained.

Ratio Decidendi: For tariff classification and exemption, the true character of the goods may be ascertained from the test report, the importer's own admissions, and contemporaneous departmental clarification, and a mere trade description or chemical assertion will not suffice where the goods are shown to be a different commercial product.

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