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Issues: Classification of imported goods under the Customs Tariff Act and levy of additional duty.
In the case, the Appellants imported "Chrome Clad Glass Plates" and the Customs authorities classified the goods under Heading 70.21 of the Customs Tariff Act, assessing them to Customs Duty and additional (countervailing) duty. The Appellants claimed that the goods should have been classified under Chapter 37 of the Import Tariff, disputing the additional duty levied. The Assistant Collector rejected the claim, and the Appellate Collector upheld the decision, stating the goods were not photographic plates but glass plates. The Appellants filed a Revision Application to the Central Government, which was transferred to the Tribunal for disposal. The Revision Application argued that the goods were chrome clad glass plates coated with chromium, used in manufacturing masks for semi-conductor devices and integrated circuits. The dispute centered on the additional (countervailing) duty levied on the goods, as the classification under the Import Tariff was the same for both the authorities and the Appellants. The Department contended that the correct classification under the Central Excise Tariff Schedule should be determined, ruling out Item 37C as it covered only specified photographic goods. The Bench considered the technical details provided, noting the specific use of the chrome clad glass plates in manufacturing masks for semi-conductor devices and integrated circuits. It was established that the goods were not ordinary glass plates but composite goods, coated with chromium for a specific purpose. The proper classification under the Central Excise Tariff was deemed to be under Item 68, not Item 23A as previously classified. The appeal was allowed, directing the Assistant Collector of Customs to refund the duty amount to the Appellants within 60 days.
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