TaxTMI 
TaxTMI 
1986 (9) TMI 165
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....eal is the correct classification, under Central Excise Tariff Schedule, of ophthalmic glass blanks for the purpose of levy of additional duty of customs under Section 3 of the Customs Tariff Act, 1975. The goods were imported after 1-3-1979 on which date item No. 23A(4) was amended from: "other glassware including trableware" to "other glass and glassware including tableware" The goods, on import, were charged to additional duty of customs corresponding to central excise duty leviable under item No. 23A(4) of the CET. The claim for refund, of the additional duty preferred by the importer was rejected by the Assistant Collector. Though the Assistant Collector's order is by no means a speaking order, the reasoning appears to have....
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....s concludes that even after the amendment of item No. 23A(4), rough ophthalmic glass blanks would not fall under the said item but under item No. 68. 3. It is the aforesaid order of the Appellate Collector that is sought to be reviewed by the Central Government by its Show Cause Notice dated 18.8.81 issued under Section 131(3) of the Customs Act, 1962. The notice states that rough blanks would be correctly classifiable under item No. 23A(4) of the CET and not under item 68 since these are nothing but glassware only. On this basis, the notice seeks to set aside the Appellate Collector's order and restore the Assistant Collector's order or pass such orders as deemed fit. 4. Shri Sachar, Departmental Representative contended th....
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....eply to the show cause notice has supported the Appellate Collector's reasoning and stated that rough glass blanks are specific pieces manufactured for a specific purpose from glass of optical quality, they cannot be equated to or deemed to be, either unrolled glass or primary glass or glass in the mass or glass in bulk. They are also not glassware and tableware. 8. The review show cause notice, as stated earlier, proceeds on the basis that rough blanks are glassware. Evidently, this stand cannot be supported in view of several pronouncements by the High Court and by the Supreme Court that glassware would be such articles of glass as are to be found with dealers in glassware, as for example, sheet glass, plate glass, glass tumbler, ....
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....ransformation when it emerged as a glass mirror. The power to reflect was a power derived not so much from the glass sheet as from the silvering and other processes applied to the glass medium. Further, it was not essential that a mirror employed for the purpose of reflecting an image should have a glass base. Acrylic sheets are sometimes used for manufacture of mirrors. It was on this reasoning that the Court held that glass mirrors could not be regarded as glass nor as glassware in the sense of merchandise made of glass and understood in its primary sense as a glass article, a glass bowl, a glass vase, a glass tumbler, a glass table-top and so on. In other words, what the court was emphasising on was the functional character of the mirror....
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....ens, rear-screens and door screens for motor vehicles. The question before the Court was whether these screens could be classified under Item 23A(4) or Item No. 34-A (parts and accessories of motor vehicles not elsewhere specified - till 28.2.79, and specified parts and accessories of motor vehicles on and from 1.3.79) or item No. 68 of the Central Excise Tariff Schedule. Wind screens, and other types of screens referred to above, were being classified under item No. 34A but exempted from payment of duty by a notification till 28-3-1979. On the enforcement of the Finance Act of 1979, item No. 34A became restricted to the specified items, wind screens not being one of them. The contention of the assessee was that, on and from 1.3.79, wind sc....