1999 (2) TMI 137 - AT - Central Excise

Summary

Issues:
Classification of Glazing material under Central Excise Tariff

Analysis:
The appeal revolves around the classification of 'Glazing material' under the Central Excise Tariff. The Additional Collector of Central Excise classified the material under Heading 32.07 and deemed it non-marketable due to limited shelf life. The Revenue argued that Chapter Heading 32.07 covers the material as specified under sub-heading 3207.19. The Tribunal referred to a previous case where it was held that without a specific definition in Chapter 32, the material could be non-dutiable. The Tribunal examined the definitions of 'vitrifiable enamels and glazes' and 'glaze' from a chemical dictionary to understand the nature of such materials. It was noted that 'vitrifiable enamels and glazes' cover vitrifiable substances, but the specific material in question was not conclusively proven to fall under this category.

The Tribunal emphasized the need for sufficient evidence to determine whether the material qualified as vitrifiable glaze or ceramic glaze. The definitions provided indicated that 'glazes' and 'enamels' can vary in type, with the tariff covering specific types like vitrifiable enamels and glazes. The distinction between raw glaze and glaze was highlighted as not explained. The Tribunal clarified that trade notices from the old tariff period do not automatically apply to the new tariff entry, requiring the department to demonstrate how the material fits under Heading 32.07. Despite the Collector's finding that the goods were non-marketable, the Revenue failed to present evidence supporting the marketability of the goods or similar products. Consequently, the Tribunal found no merit in the appeal and rejected it based on the lack of substantiated classification and marketability evidence.