HSN-based tariff classification of wired glass under the new Central Excise Tariff rejected reliance on old-tariff precedent

Wired glass was treated as classifiable under Heading 70.02 of the new Central Excise Tariff, because the tariff in force from 28-2-1996 was based on the Harmonised System of Nomenclature and the relevant heading covered glass in sheets and related forms. Classification had to be determined by reference to the HSN-based tariff notes and heading structure. Earlier rulings under the old Central Excise Tariff were not controlling, since they addressed a different tariff framework and a different classification question. The result was that the old-tariff precedent did not govern classification under the new regime.

---

---

Issues: Whether wired glass was classifiable under Heading No. 70.02 of the new Central Excise Tariff based on the Harmonised System of Nomenclature, and whether precedents rendered under the old Central Excise Tariff governed the classification.

Analysis: The tariff in force from 28-2-1996 was based on the Harmonised System of Nomenclature. The relevant tariff notes and Heading No. 70.02 covered glass in sheets and related forms, and classification had to be resolved by reference to the HSN nomenclature. The earlier decision relied upon by the appellant related to the old tariff and dealt with a different classification question, namely whether wired glass was sheet glass. Once the tariff structure had been recast on the HSN pattern, decisions under the old tariff were not treated as controlling for classification under the new regime.

Conclusion: Wired glass was held classifiable under Heading No. 70.02 of the new Central Excise Tariff, and the appeal failed.

---