1983 (1) TMI 251

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....spondents. ORDER [Shri S. Venkatesan, Sr. Vice-President, Smt. S. Duggal, Member (J), and Shri K.L. Rekhi, Member (T)]. - In this case, the appellants requested for reassessment of quartz cups (Silica Crucibles) under heading 69.03 of the Customs Tariff Act, 1975 and for refund of the entire countervailing duty, as against heading 70 CTA/23B(4) Central Excise Tariff originally applied. The lower....

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....T. He showed a sample of Quartz Cup and stated that Quartz was quite different from glass, that glass melted at 99oC temperature while Quartz could withstand temperature upto 1800oC and that the heading 69.03 which include Crucibles was more specific to cover the impugned goods. Later, after Shri Chatterjee had presented the Department's case, Shri Arokiaswamy conceded that by virtue of Chapter no....

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.... carefully considered the matter. Since Chapter note 3 in Chapter 70 CTA gives an extended meaning to "Glass" so as to include fused Quartz and fused Silica therein Quartz cups (Silica Crucibles) would be correctly assessable for basic customs duty under heading 70. They cannot, therefore, be classified under Chapter 69 which relates to Ceramic products. We have noted that during the arguments bef....