https://www.taxtmi.com/caselaws?id=165869 Rasching rings were found to be unglazed, semi-vitreous articles composed mainly of alumina and silica, with no china clay content, and the technical material treated them as stoneware rather than chinaware or porcelainware. The Chief Chemist's reports did not support classification under Tariff Item 23B of the Central Excise Tariff, so there was no basis to disturb the appellate finding. The goods were therefore held not classifiable under the invoked tariff entry and not liable to duty on that basis, and the review proceedings were dropped in favour of the party. en-us Wed, 03 Mar 1982 00:00:00 +0530 Thu, 14 Aug 2014 11:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165869 Rasching rings were found to be unglazed, semi-vitreous articles composed mainly of alumina and silica, with no china clay content, and the technical material treated them as stoneware rather than chinaware or porcelainware. The Chief Chemist's reports did not support classification under Tariff Item 23B of the Central Excise Tariff, so there was no basis to disturb the appellate finding. The goods were therefore held not classifiable under the invoked tariff entry and not liable to duty on that basis, and the review proceedings were dropped in favour of the party. Case-Laws Central Excise Wed, 03 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165869