2008 (4) TMI 33 - SC - Customs

Classification - unglazed versus glazed tiles - made from minerals such as clay feldspar silica and talc the porcelain is made out from a mixture of ingredients like kaolin petuntse. Kaolin is a pure white clay and petuntse is a type of felt spar found only in China - the material which goes into production in the ceramic tiles and porcelain tiles is different in the absence of any material - goods imported by the appellants were classifiable under tariff heading 6908.90

Summary

Issues Involved:
Classification of imported goods under Indian Trade Classification (Harmonized System) Policy.

Analysis:
The appeal was filed under section 35L(b) of the Central Excise Act, 1944, challenging the Final Order passed by the Tribunal rejecting the appeal filed by the appellants regarding the classification of imported unglazed porcelain tiles. The appellants claimed the tiles were classifiable under sub-heading 6907.90 and sought clearance without a license. However, upon physical examination, it was found that the goods were glazed tiles, classifiable under heading 6908.90, requiring a license for importation. The Commissioner of Customs ordered confiscation of the goods and imposed a penalty on the appellants, which was upheld by the Tribunal.

The main issue in the appeal was the classification of the goods under the Indian Trade Classification (Harmonized System) Policy. The appellants argued that the imported goods were unglazed porcelain tiles falling under heading 6907.90 and could be imported without a license. To support their claim, they provided manufacturing process details and distinctions between glazed and unglazed tiles. However, multiple tests conducted by the Central Revenue Control Laboratory (CRCL) confirmed that the goods had characteristics of glazed tiles, not unglazed as claimed by the appellants.

The CRCL reports and the distinctions highlighted by the appellants clearly indicated that the imported goods were glazed tiles, classifiable under tariff heading 6908.90, requiring a license for importation. The Tribunal affirmed the Commissioner's order based on expert opinions and evidence presented. The appellants' attempt to classify the goods under a different tariff heading was dismissed as they failed to provide sufficient evidence to support their claim.

Ultimately, the Supreme Court found no merit in the appeal and dismissed it, upholding the classification of the goods as glazed tiles under tariff heading 6908.90. The parties were left to bear their own costs, concluding the legal proceedings.