1999 (8) TMI 418

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.... Chapter sub-heading 3207.90. This product was being captively consumed by the respondent herein. The Department alleged that the product was not classifiable under Chapter sub-heading 3207.90 but was classifiable under Chapter sub-heading 3207.10. The Department claimed that it was Glass Frit though it was used for ceramic tiles to be glazed. For this they relied on the tariff entry under Chapter Heading 32.07 whereunder against Chapter sub-heading 3207.10, the description of the goods reads "Glass Frit and other glass, in the form of powder, granules or flakes" They also relied on HSN Notes. The case came up before the Collector of Customs and Central Excise, Rajkot who inter alia held that in view of the approved classification lis....

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....enues Control Labortary. The dispute is whether the product is glass frit or glaze frit. According to the Department it is glass frit and is, therefore, classifiable against Chapter sub-heading 3207.10 whereas the claim of the assessee is that it is not glass frit but glazed frit and since glazed frit is not specifically covered under Chapter sub-heading 3207.10 it will be classifiable under Chapter sub-heading 3207.90. In the Cross objections, the respondents have submitted that in the Indian Standard Glossary of Terms relating to Vitreous Enamelware and Cermics Metal System-IS:2713:1979, the term Frit is defined as the product of melted batch of enamel, often quenched in water or between rolls to produce grains or small flakes. It has bee....