Excisability of clay biscuit tiles: in process unvitrified biscuit tiles for glazed tile manufacture are not subject to duty. Unvitrified porous clay biscuit tiles arising in the manufacture of glazed tiles are in process, non marketable items that lack the essential character of finished glazed or commercially used unglazed tiles; they fall conceptually within HSN headings 69.07/69.08 (Central Excise entries 6905/6906) but, being not marketable and used only as feedstock for glazing, are not excisable goods and are not liable to duty.
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Excisability of clay biscuit tiles: in process unvitrified biscuit tiles for glazed tile manufacture are not subject to duty.
Unvitrified porous clay biscuit tiles arising in the manufacture of glazed tiles are in process, non marketable items that lack the essential character of finished glazed or commercially used unglazed tiles; they fall conceptually within HSN headings 69.07/69.08 (Central Excise entries 6905/6906) but, being not marketable and used only as feedstock for glazing, are not excisable goods and are not liable to duty.
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