1997 (6) TMI 185 - AT - Central Excise

Summary

Issues:
Classification of watch glasses under Tariff Items 91.14, 7011.90, and 70.03.

Detailed Analysis:

1. Classification Dispute:
The appeal concerns the classification of watch glasses made from float/plate glasses by trimming and working the edges. Initially classified under Tariff Heading 91.14, the department later sought reclassification under Tariff Heading 7011.90, which the appellant disputes, arguing for classification under Tariff Heading 70.03. The appellant contends that the goods, being in float form, align with Tariff Heading 70.03, not 7011.90, as per Chapter Notes under the Harmonized System of Nomenclature (HSN).

2. Interpretation of Tariff Headings:
The appellant argues that the absence of the term "curved" in the Central Excise Tariff's description under Tariff Heading 7011, unlike in the HSN, supports classification under Tariff Heading 70.03. The appellant also cites Chapter Note 1 to Chapter 91, excluding watch glasses, to support their position. However, the department asserts that watch glasses fall under Tariff Heading 70.11, emphasizing specificity over general classification principles.

3. Judicial Precedent and Remand:
The appellant references a judgment allowing deduction of duty based on the price collected, citing the need to consider the duty element in the assessable value. In light of this precedent, the Tribunal remands the matter to the original authority for re-computation, adhering to the principles outlined in the referenced judgment. Despite this modification, the appeal is dismissed, maintaining the classification under Tariff Heading 7011.90 for watch glasses.

In conclusion, the Tribunal upholds the classification of watch glasses under Tariff Heading 7011.90, emphasizing specificity in classification criteria. The remand for re-computation based on the duty element deduction principle from the cited judgment ensures a fair assessment process.