1982 (3) TMI 256

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty to the show cause notice issued to M/s. N.N. Vakil & Co., Ahmedabad-2, examined the records and the points urged during the course of personal hearing. 2. Briefly stated, the facts of the case are that the Assistant Collector of Central Excise, Ahmedabad held vice his order-in-original No. VI (00) 21-2/54640, dated 4-12-62, that "Rasching Rings" manufactured by the party should be asses....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s excisable under tariff item 23B of the Central Excise Tariff. 4. In their reply, dated 2-2-1976 to the review notice and during personal hearing, the party submitted that rasching rings manufactured by them cannot be held as chinaware and porcelainware and are unglazed and semi-vitreous composed mainly of alumina and silica; do not contain any china clay; their water absorption by A.S.T.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....glazed porcelainware and were non-excisable as per the prevailing practice then. In respect of specific samples drawn further from the party on 26-7-74, the Chief Chemist had opined that the same is stoneware rasching rings with water absorbancy of 0.36% and that the product is not classifiable under tariff item 23B of the Central Excise Tariff because it does not possess uniform texture and conta....