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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether facing tiles, flooring tiles and split flooring tiles made of red clay were classifiable under Heading 6903.90 as other ceramic constructional goods or under Heading 6905 as unglazed wall tiles and paving tiles.
Analysis: Chapter 69 applies only to ceramic products fired after shaping, and the goods in question were admittedly ceramic products made by firing after shaping. Heading 6905 was held to be the more specific provision for unglazed ceramic flags and paving, hearth or wall tiles. The goods were unglazed and used for paving and flooring, and they did not answer the description of other ceramic constructional goods in Heading 6903, which covers articles of the same class as roofing tiles, chimney pots, cowls, chimney liners and architectural ornaments. The Explanatory Note to the corresponding HSN heading supported classification of unglazed ceramic paving and facing tiles under the specific heading rather than the residuary one.
Conclusion: The goods were correctly classified under Heading 6905 and not under Heading 6903.90; the classification adopted by the Revenue was upheld.
Final Conclusion: The appeal failed on the classification issue and the demand position in favour of the Revenue was maintained.
Ratio Decidendi: Where ceramic tiles are admittedly unglazed and are used as paving or facing tiles, they fall under the specific tariff heading for unglazed ceramic paving and wall tiles and cannot be classified under a general residuary heading for other ceramic constructional goods.
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