9911796707
TMI Blog1996 (3) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... February, 1986. 3. Arguing for the Revenue Ld. D.R. submits that Collector (Appeals) has erred in holding the products as Mosaic tiles. He has ignored the vital distinction between Chapter 68 and Chapter 69 while arriving at a finding that the goods are classifiable under Chapter 68.07.00. HSN explanatory notes clearly indicate that firing after shaping is essential distinction between goods of Chapter 69 and the minerals or stones classifiable under Chapter 68 which are generally not fired. Assistant Collector referring to the letter of the Respondents dated 2-6-1986 correctly concluded that the products were fired after they were pressed i.e. shapped and leaded. Assistant Collector had also relied on the flow chart which was enclosed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of evidence produced by them held that the products to be Mosaictiles as these were so referred in Commercial parlance. 6. Collector (Appeals) held that these products are commercially known in the trade parlance as Mosaictiles. This conclusion was reached as would appear from the Order from perusal of the invoice, Cash/Credit Memos issued by the appellants to the Customers and the Appellant s trade literature. There can be no dispute, therefore, that the products are in fact Mosaictiles. 7. Regarding Chapter Note 2 he submits that this Chapter Note only restricts coverage of Chapter 69 and does not enlarge it. In other words, it only means that those products which had been fired before shapping will specifically go out of the chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the flow chart did not indicate what Assistant Collector concluded. If Revenue now seeks to dislodge this finding of the fact they ought to have produced adequate evidence for this since it was a Revenue Appeal. As it is the Revenue have not produced even the flow chart on which the Assistant Collector relied. 6. Notification 50/86 and even the latest Notification No. 36/94, dated 1-3-1994 as amended by Notification No. 51/95, dated 16-3-1995 refer to Mosaic tiles i.e. to say tiles known ceramic mosaic tiles as classifiable under Chapter 68.07. Classification indicated in exemption notification is a valuable aid in arriving at classification of the product, as it indicates the mind of the persons dealing at the relevant time with parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the appellants contention that the products are commercially and in common parlance known in the market as Mosaictiles. 8. We agree with the Ld. Consultant that the Chapter Note 2 of Chapter 69 only restricts the scope of the chapter and does not enlarge it. The chapter note reads as under : This chapter applies only to ceramic products which have been fired after shaping. This would mear products fired before shaping would straightaway go out of the scope of Chapter 69. This note by itself is not a direction for classifying mosaic tiles under Chapter 69. Perusal of the HSN Explanatory Notes 912, 899, 903 also indicates that the qualifying word Ceramic by itself is not decisive of the issue since the word occurs in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact `shaping which appellants call setting" takes place after firing . Firing takes place before shaping in respect of products which falls under Chapter 69. In fact the word `CERAMIC does appear even in Chapter 68 (C.H.6801). This finding is sought to be controverted before us without any evidence as to how this is a wrong reading by Collector (Appeals). In memorandum of appeal also Revenue have not contested specifically this particular finding. If the finding arrived at after due consideration is sought to be dislodged some evidence ought to have been produced. Since there is no contrary evidence before us and the Collector (Appeals) has categorically referred the processes in flow chart and stated that flow chart does not state ..... X X X X Extracts X X X X X X X X Extracts X X X X
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