1998 (4) TMI 222

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....per : Lajja Ram, Member (T)]. - The appellants, M/s. Shree Vallabh Glass Works Ltd. had prayed for decision on merits. 2. The matter relates to the classification of the wired glass under the new Central Excise Tariff in force from 28-2-1996 (sic). The appellants had claimed that the wired glass was not excisable. The Collector of Central Excise (Appeals), Ahmedabad after discussing the re....

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....yer' means microscopically thin coating of metal or of a chemical compound (e.g. metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency." 5. Heading No. 70.02 of the Tariff covered the following :- "Cast Glass & Rolled Glass, in sheets or profiles, Drawn Glass, Blow....

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....omenclature indicated by the HSN and not in accordance with the definition of a term in ISI Glossary. Para 18 from that decision is extracted below :- "18. We are of the view that the Tribunal as well as the High Court fell into the error of overlooking the fact that the structure of the Central Excise Tariff is based on the internationally accepted nomenclature found in the HSN and, therefo....

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....which is expressly given to it in the HSN when there is no indication in the Indian Tariff of a different intention." 7. As regards the decision rendered by the Hon'ble Gujarat High Court referred to by the appellants, we agree with the view taken by the Collector of Central Excise (Appeals) that the decision was rendered with reference to the old Central Excise Tariff and the issue for cons....