TaxTMI 
TaxTMI 
1985 (7) TMI 250
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....all these matters had imported Ophthalmic Rough Blanks. They had been called upon to pay additional duty of customs on such imports on the basis that the subject goods fell under T.I. 23A(4) CET. They later applied for refund questioning the said classification. In some of the matters the Appellate Collector concerned accepted the claims and held that proper classification would be under T.I. 68 CET. He, therefore, ordered refund of the difference in duty. In other cases (except one) the Appellate Collector upheld the order of the Assistant Collector. In the remaining case (Appeal No. 497/80) the refund claim has 'been rejected as barred by time in terms of the provisions of Section 27(1) of the Customs Act. In cases where the Appellate Col....
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....s fall into the press moulds. The pressing machine determine the dimensional characteristics of the blanks, external diameter, convex curve, concave curve and moulding edge shape. The moulding is then annealed to reduce stress. He said that it was blanks so manufactured that have been imported. 5. Smt. Saxena for the Department contended that the subject goods would fall for classification under TI 23A(4) CET as they are articles of glass, though not glassware or tableware and, therefore, fell within the description "other glass" in the Tariff entry. She relied upon the judgment of this Tribunal in the case of M/s. Jintan Clinical Thermometer Company (India) Pvt. Ltd. (Order No. 211 of 1985-D in Customs Appeal No. 780 of 1983-D). Sh....
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....ass". Therefore, the contention that "other glass" would mean glass in mass or glass in bulk only, is not acceptable 7.  Shri Venkatraman then contended that the subject goods had optical properties and for that reason also could not qualify for description as "other glass". It may be noted that in Collector of Central Excise, Kanpur v. West Glass Works (1984 Vol. 17 E.L.T. 368) it had been held by this Tribunal that the true test for classification under T.I. 23A(4) is not the actual process adopted for manufacture but the identity of the goods with the relevant description or definition in the First Schedule or, failing that, in terms of commercial parlance and further that the existence or otherwise of optical properties, as dist....
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....own in the trade as glass is not acceptable. 9. Shri Venkatraman further relied upon the Madras Collectorate Trade Notice No. 97 of 1979 dated 27-4-1979. The same (as reproduced in the Cen-Cus Central Excise Tariff for 1985-86 at pages II/450-451) reads as follows :- "Optical Glass, Ophthalmic blanks and Photographic lenses Consequent on the changes made in the Tariff description of Glass & Glassware falling under Item 23A, the following clarifications are issued in the matter of classification of the articles mentioned herein:- (1) Optical Glass : This will fall under sub-item (4) of Tariff Item 23A. (2) Ophthalmic Glass Blanks : Ophthalmic Glass blocks or Glass blanks, which are used as raw material and are intermediate p....
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....de notice rather than sub-paragraph 2. The optical qualities, though inherent in the rough blanks, would become explicit only after the final polishing done by the importers. Therefore, it appears to us that the goods will fall under sub-paragraph 1 rather than sub-paragraph 2 of the trade notice. 12. Shri Venkatraman relied upon the decision of this Tribunal in Gujarat Machinery Manufacturers Ltd. v. Collector of Central Excise, Baroda (1983 E.L.T. 1249). We find that in that judgment also the following observations are to be found as to how trade terminology or trade parlance is to be applied in case of such specialised goods. "The fact that frit is not known as "Glass and Glassware" to dealers in ordinary glass and glassware item....
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....their commercial sense. As we have stated already, the scope of the term "other glass" appearing in Item 23A(4) CET has to be understood not necessarily and only in the sense in which dealers in ordinary glass and glassware articles understand it, but having due regard in cases such as the present one (where the product is of a special nature and has a very limited market being of interest only to manufacturers of glasslined equipment and not to the general trade and industry) to the sense in which people requiring the product understand it. From this point of view, we have the guidance of not only the CCN and the Indian Customs Tariff Schedule, but also the Indian Standards Publications, in all of which frit is described as glass". 14. ....