9911796707
TMI Blog1998 (4) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... der Chapter Heading 69.08 as held by the Department. 2. The facts of the case briefly stated are that the appellants had been declaring the products before 1-3-1987 as Ceramic Sinks under Chapter Heading 69.08. In the Budget of 1987-88, the Government of India changed the rate of duty inasmuch as on the items classifiable under Chapter Heading 69.07, the rate of duty was fixed 30% ad valorem, whereas on the goods classifiable under Chapter Heading 69.08, the rate of duty was fixed as 40% ad valorem. When the Government of India changed the rate of duty in the Budget of 1987-88, the appellants filed the classification list claiming that their product was Ceramic Wares for Laboratory classifiable under Chapter Heading 69.07 attracting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied upon the decision of this Tribunal in the case of Indrol Lubricants and Specialities Limited [1994 (69) E.L.T. 325]. He also relied upon the cross-examination of the Superintendent of Central Excise, in support of his contention that the classification list was approved and that the department had noted about the classification of the goods. Concluding his arguments both on limitation as well as on classification of the goods covered under Chapter Heading 69.07 the counsel submitted that the case is in favour of the assessees. 5. Opposing the request for assessment of the product under Chapter Heading 69.07 as well as on limitation aspect, Shri Satnam Singh, ld. SDR submits that the description of the goods given in Chapter Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods were Ceramic Sinks. We find on perusal of the tariff description of the goods that Ceramic Sinks are specifically covered under Chapter Heading 69.08. The argument of the ld. Counsel for the appellants is that the Ceramic Sinks according to the ISI specification can be termed as Laboratory Wares and were actually Laboratory Wares, is not acceptable in view of the fact that the tariff entry needs to be interpreted correctly. The tariff entry covers specifically Ceramic Sinks. The question is whether they are used for laboratory or any other purpose, is not relevant for the present case. What is relevant is whether Ceramic Sinks are made of Ceramic and whether they are Sinks. Now the question arises for classification of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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