9911796707
TMI Blog1997 (6) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ed below for convenience of reference : 91.14 - Other Clock or watch parts 7011.90 - Other 70.03 - Glass of Heading No. 70.02 bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. 2. The learned Advocate for the appellants has pleaded that the goods were originally classified under Tariff Heading 91.14 which covers watch parts and the appellants paid duty based on this approved classification. Subsequently, however, the department had second thoughts and issued a show cause notice for re-classification of the goods under Tariff Heading 7011.90 and the said classification after grant of personal hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N while it did not figure in the corresponding entry 7011 under the Central Excise Tariff, how the Chapter Notes of HSN could be pressed into service by him. He pleaded the word curved can be taken to classify only the optical glasses and not watch glasses. He pleaded that for assessment under 7003 he draws authority from the HSN corresponding Tariff Entry 7006 under which it has been set out that the heading not only in the form of semi-finished products but also articles of float glasses designed for specific purpose. He has pleaded for that reason the goods would merit classification under 7003. 4. He has further argued that under the Customs Tariff under Notification 43/85, dated 20-2-1985 an exemption has been granted to watch crysta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is more specific i.e. 7011 in the present case. In regard to the classification under Chapter Heading 90.14 he pointed out that by Chapter Note 1 to Chapter 91, the watch glasses are specifically excluded on the purview of Chapter Heading 91. 6. We have considered the pleas made by both the sides. We observe that while Chapter Heading 70.03 covers articles of float glasses, there is a specific entry for clock and watch glasses i.e. Tariff Heading 70.11. The description as given covers all types of clock and watch glasses and there is no specification as to the shape of the clock or watch glasses which would be covered under this heading. Admittedly, the description in the HSN at the relevant time was slightly different from the descrip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s excise duty. Therefore, whatever amount was collected must be treated as amount collected on the basis of cum-duty price. That being so, the amount of Rs. 30,389.25 which was the duty calculated on the wholesale price amount should be treated as part of the wholesale price and assessable value and duty calculated accordingly. This is supported by the observations of the Supreme Court in Assistant Collector of Central Excise v. Bata India Limited [1996 (84) E.L.T. 164 = 1996 (14) RLT 613 (S.C.)]. It was observed therein that unless it is shown by the manufacturer that the price of the goods includes an amount of excise duty payable by him no question of exclusion of the duty element from the price for determination of value under Section 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
