1984 (6) TMI 222

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....em 23A(4) of the Central Excise Tariff. The appellant applied for refund of the countervailing duty on the ground that the goods were correctly classifiable under Heading 90.10 of the C.T.A. and by virtue of that classification they were fully exempt from countervailing duty under Notification No. 362/76-Cus., dated 2-8-1976. Their claims have been rejected by both the lower authorities who have upheld the original classification under Heading 70.21. This, in short, is the point of dispute involved in these two appeals. 2. The two competing Headings of the C.T.A. read as under :- "70.21 Other articles of glass". "90.10 Apparatus and equipment of a kind used in photographic or cinematographic laboratories, not falling within an....

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....lar. (4) The recent Custom House practice was to classify these cylinders under Heading 90.10 as evident from the Bill of Entry No. 309 of February, 1984 relating to M/s. General Agencies, Madras (photocopy produced). The Collector (Appeals) too had passed an order on 22-2-1984 (Order No. C. 5/1596/1982) in the case of the appellants wherein he had classified similar glass cylinders under Heading 90.10 with benefit of exemption Notification No. 362/76-Cus., dated 2-8-1976. The appellants also cited the order of this Bench relating to classification of glass windscreens passed in the case of M/s. Atul Glass Industries and stated that the ratio of that order should apply to their claims as well. 4. The Department's Representativ....

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....r (Appeals), he stated that he had no information as to why the Department's practice had been changed. 5. We have carefully considered the matter. The objection of the Department that the subject cylinders have no optical properties is not valid because, as evident from the wording of Heading 90.10, that Heading includes photo-copying machines of the contact type as well as those incorporating an optical system. Further, just because the suppliers of these cylinders manufacture other glass items also, it cannot be said that the subject cylinders are known in trade parlance as articles of glass and nothing more. We observe that classification under the Customs Tariff is not dependent on trade parlance when the parameters are precise....