2006 (5) TMI 89

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....nvolved in this appeal - (i) the classification of the tiles manufactured by the appellant and consequential liability of the appellant to pay differential duties on the same; and (ii) whether the notice issued demanding excise duty is barred by limitation under Section 11-A of the Central Excise Act (hereinafter referred to as 'the Act'). 4.The respondent manufactures ceramic tiles. Some of the tiles are described as polished while others as unpolished. The classification for both the polished and unpolished tiles was claimed under Heading 6901.90 of the tariff and the classification was approved by the Department. However, subsequently, the Department enquired about the classification of the tiles manufactured by the assessee and was o....

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....under Section 11AC of the Act read with Rule 173Q(1) of the Rules. The Commissioner also ordered confiscation of land, building, plant and machinery used in connection with the manufacture, production, storage and removal of the goods. 6.Aggrieved, the assessee filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which was allowed by the impugned judgment and order dated 12-9-2005. The Tribunal held both the points in dispute in favour of the assessee. It held that there was no suppression of facts and hence the extended period of limitation under the proviso to Section 11A of the Act will not apply. The Tribunal also held that tiles in question were not glazed tiles. 7.There is no dispute that the ....

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....oduced when a coating of melted glass is applied on the surface of the body of the tiles. In fact, glazed tiles normally are not polished at all. 11.The Indian Standard Glossary of Terms relating to ceramicware, gives the following definition : "Glaze : A ceramic coating matured to glassy state on a formed ceramic article, or the materials or mixture from which the coating is made". 12.In The McGraw Hill Encyclopaedia of Science & Technology 'glazing' is defined as "the application of finely ground glass, or glass forming materials, or a mixture of both, to a ceramic body and heating (firing) to a temperature where the material or materials melt, forming a coating of glass on the surface of the ware". 13.In the book 'Industrial Cer....