TaxTMI 
TaxTMI 
1996 (5) TMI 236
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....r sub-heading 6903.90. The Revenue filed a review application before the Collector. The Learned Collector has held that : "On a careful reading of Chapter Heading 6905, it will be seen that only unglazed materials or hearth of wall tiles are included under this heading. It is not in disputed by the respondents that these goods are used on the exterior walls of buildings. As per the pamphlet submitted by them the method of laying is also mentioned and it is admitted that these are used on the exterior walls of buildings. Therefore, these are unglazed wall tiles. The specific description of unglazed wall tiles being covered under 6905, the correct classification has to be under 69.05 as applied for the application. As against that the clai....
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....in indicative of the type of Flooring/Wall tiles that can be classified under 69.05. Accordingly ceramic tiles of the type produced at Madras can be correctly under 69.05 but it will not be proper classification of clay facing tiles, Clay flooring tiles and clay split tiles under 69.05 as they cannot be akin to the products included in 69.05 i.e. Mosaic cubes, hearth or wall tiles of or flag and paving, unless they are capable of withstanding high temperature they may not be usable in the hearth or wall of fire places. No doubt, the products of the assessee are used on the exterior walls of the building on R.C. roofs and coffee curing yards. But on seeing the other ceramic products and their strength and quality, I am inclined to classify t....
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....ion of walls also for architectural/ornamental effect, but it does not mean that they are actually wall tiles. As actual wall tiles such as `Johnsons Tiles, Spartex Tiles'. Before the Collector (Appeals) in the written adjudication. They had also stated that the genuine term "Ceramic" means "earthen" or materials and articles made from naturally occurring earths. This item would therefore, include all products made of inorganic material which are first shaped and then permanently hardened by heat. It is stated that technically "Ceramic products" are those made out of special ceramic clay that withstands temperature exceeding 900oC. They state that "Facing tiles, flooring tiles and split flooring tiles" are all manufactured out of ordinary r....
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....the description under 69.05 is more specific and on reading HSN 6907, which is akin to 6905, the classification under this heading is required to be accepted, as held by the Collector (Appeals). The assessee states that those ceramic tiles which withstand temperature of 900oC alone can fall under this heading. It is seen that those items which stand such temperatures are all glazed ceramic, which fall under Heading 6906. Therefore, this contention of the assessee is required to be rejected. Heading 6905 covers goods which are unglazed ceramic flags and pavings. Admittedly, the goods are used for pavings and floorings, then to the category of `other ceramic constructional goods' under Heading 6903. Further goods under this heading should be ....
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....r product is also made from ceramic product, their inclusion in Chapter 69 & Heading 6903 is appropriate, as the same is unglazed and used for paving. The HSN note at Page 919 and 920 reads as follows :- "69.07 - UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; UNGLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING. 6907.10 - Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm 6907.90 - Other This heading covers ceramic flags and tiles, including quarry tiles, commonly used for paving or for facing walls, hearths, etc., provided they are unglazed (see Explanatory Note to Heading 69.08....
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....y their composition; thus bricks suitable for use both in building and for paving (e.g. vitrified bricks) are excluded (Heading 69.04). Goods of this heading may be coloured in the mass, marbled, ribbed, channelled, fluted, etc., but they must not be glazed. Subject to the above conditions, the heading also includes : (1) Bordering, capping, skirting, frieze, angle, corner or other fitting tile pieces employed for finishing off the facing, paving, etc., work. (2) Double tiles intended for splitting before use. (3) Mosaic cubes, whether or not on a paper or other backing. On the other hand, in addition to glazed articles the heading excludes : (a) Tiles specially adapted as table mats, etc. (Heading 6....