1987 (5) TMI 257

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....) of the Central Excise Tariff Schedule (CET). After clearance of the goods on payment of the duty so assessed, the respondents filed a claim for refund of duty on the ground that the goods were correctly classifiable under Heading 90.28 or 90.29(1) of the Customs Tariff Schedule, without additional duty of customs, in terms of Customs Notification No. 362/76, dated 2-8-1976. The Assistant Collector of Customs, by his order dated 7-6-1980, rejected the claim as unsubstantiated as the respondents did not produce the catalogue and the analysis certificate called for by the A.C. In appeal, the Appellate Collector of Customs, by his order dated 28-3-1981, accepted the respondent's claim and ordered consequential refund. It is this order that th....

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....sifiable for countervailing duty under Entry 68 of the Central Excise Tariff. In view of this it appears that those would not be exempt from levy of additional duty of customs under Notification No. 362/76. In allowing the benefit of Notification Cus. 362/76 to the goods in question it appears that the Appellate Collector has erred in his decision." 3. From the record received on transfer from the Central Government, it appears that though M/s. International Clearing and Shipping Agency (presumably Customs House Agents for the respondents) sought time for submission of a reply to the notice and of the relevant literature, even while maintaining that the Appellate Collector's order was correct, no reply was, in fact, filed. Though the pap....

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....2/76-Cus. 5. As against the above, the reason put forth in Government's notice is that the goods being made of composite material and not of glass or porcelain alone, Notification No. 362/76 does not apply to them and that they correctly fell under Item 68-CET. 6. The department seeks to place these goods under Heading No. 69.03 of the Customs Tariff Schedule which reads thus :- "Other refractory goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods)." Shri Sachar points out that refractory sheaths are specified in the heading. But, it has to be noted that Chapter 69 covers only Ceramic products. Statutory Note 1 to Chapter 69 lays down: "The Headings of this Chapter....