TaxTMI 
TaxTMI 
2002 (5) TMI 84
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....5/-. They claimed classification of the goods under Tariff Heading 6907.90 of the CTA and sought clearance without licence under Para 5.1 of the EXIM Policy, 1997-2002. The bill of entry was assessed as per declaration made by them; and after payment of duty, so assessed, the bill of entry was presented in the import shed for physical examination where the goods were examined in the presence of the appellant's representative. On examination, it appeared that the goods were glazed tiles. Such tiles were classifiable under Heading 6908.90 of the tariff and being restricted for importation as per classification, could not be imported without proper licence. The appellants requested for the provisional release of the goods against P.D. test bon....
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.... process supplied to the appellants by the manufacturer and the distinction between unglazed and glazed tiles, as pointed out by them in their reply to the show cause notice as well as in the letter dated 30-1-2001. The learned Counsel has also sought for retest of the goods from the Central Glass and Research Institute, Calcutta. But we have gone through the record and in our view, the plea of the appellants cannot be accepted. Admittedly, the representative samples of the goods were drawn and sealed in the presence of the appellants. The samples were sent to CRCL for test. It was opined that samples had the characteristics of glazed tiles, again on the request of the appellants, as is evident from the order itself, the second report from ....
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....as under : - "There are clear distinctions between the porcelain unglazed tiles and glazed tiles from the point of view of their nature and compositions. While porcelain unglazed tiles are almost completely vitrified and would absorb no water (impermeable), glazed tiles have a porous body permeable to water". 6.Thus, from both the reports of the CRCL read with distinction between unglazed and glazed, as even pointed out by the appellants themselves in their above referred correspondence with the customs authorities and the manufacturing process furnished by them, it is quite evident that the imported goods were not unglazed but glazed tiles which were classifiable only under Tariff Heading 6908.90. Therefore, the licence for the import of....