Central Excise - Item No. 23A - Classification of Toughened Glass Sheets used in Refrigeration - Doubts regarding - Central Excise - 3/86

Central Excise - Item No. 23A - Classification of Toughened Glass Sheets used in Refrigeration - Doubts regarding Tariff Advice No. 3/86 Dated 19-2-1986 [From F. No. 131/3/86-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Item No. 23A - Classification of Toughened Glass Sheets used in Refrigeration - Doubts regarding Doubts have been raised as to whether toughened glass sheets used in the refrigerators would be classifiable under Item 23A(4) as toughened glass, or under Item 29A(3) as parts of refrigerator and air-conditioning appliances, under residuary Item 68 of C.E.T. 2. The issue was discussed in the 24th North Zone Tariff-cum-General Conference held at Rishikesh on the 18th July, 1985. 3. The sponsoring Collector, the Principal Collector, Central Excise and Customs, Delhi, indicated that toughened glass sheets used in a refrigerator are generally manufactured along with other item of toughened glass, such as, wind sheets. Sheets or glass of various thickness is cut to size and are ground through various grinding processes. The glass is then heated in an electrically controlled furnace and brought to a condition wherein it comes, to a flexible stage under controlled conditions. The glass is then chilled with compressed air and chambering takes place. Toughened glass sheets thus obtained have certain special properties, such as, increased thermal endurance and mechanical strength. 4. The Conference, after discussing the properties of such toughened glass and its commercial uses, came to the view that among the three competing Tariff Items, Tariff Item 23A(4) is more specific and would appear to cover such toughened glass. The Conference further took note of the fact that crispators made out of toughened glass and used in refrigerators are basically items of glass. Used to cover the vegetable/fruit trays in the refrigerators, and they do not have anything to do with the functioning of a refrigerator. It may not be correct to describe them as 'parts' of a refrigerator, but these are, more appropriately, in the nature of 'accessories', since such glass trays could be replaced by trays of any other material, such as plastic. The Conference also took note of the fact that, in 1985-86 Budget, toughened glass was specifically brought within the purview of Item 23A, and hence the classification of the product under Item 23A is clear enough after 1985-86 Budget. Even for the period prior to 17-3-1985, the classification of the product under Item 23A is indicated. The Conference was appraised that certain Court judgments, wherein toughened glass, like wind screens and side screens have been held to all under Item 68, have already been appealed against by the Department. 5. The Board agrees with the above views of the Conference and, accordingly, holds that toughened glass sheets used in the refrigerators would be appropriately classifiable under Item 23A(4) of C.E.T. ANNEXURE It is considered that toughened glass sheets used in refrigerators would be correctly classifiable under Item 23A(4) of C.E.T.