9911796707
TMI Blog1998 (6) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... orted were classified under sub-heading No. 7002.39 of the Customs Tariff and under sub-heading No. 7001.90 of the Central Excise Tariff. Under his common Order-in-Appeal, dated 31-1-1994, the Collector of Customs (Appeals), Bombay disposed of the four appeals filed by M/s. BEL and confirmed all the four orders all dated 25-5-1993 passed by the Asstt. Collector of Customs. 2. The Committee on Disputes constituted under the Cabinet Secretariat in pursuance of the Supreme Court's decision in the case of ONGC reported in 1992 (61) E.L.T. 3 (S.C.), had allowed M/s. BEL to pursue the appeals in the Tribunal, under minutes of the Meeting held on 6-9-1994 circulated under No. COD/15/1994, dated 9-9-1994. 3. All the four appeals were po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks - 1996 (87) E.L.T. 580 (S.C.). 5. In reply, Shri R.S. Sangia, JDR submitted that the goods imported were Lead Glass Tubings in running length. They were required to be cut and then on separate machines, glass necks were to be manufactured. These glass necks were used for sealing the funnels to make the glass bulb for T.V. picture tubes. In the form imported they were not a part of glass envelopes, glass bulbs or the picture tubes. They were tubings in running length and as all types of glass tubings irrespective of their composition were classifiable under Heading No. 70.02 of the Customs Tariff and Heading No. 70.01 of the Central Excise Tariff, they have been correctly classified in the confirmation orders passed by the Asstt. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure tube." 7. It is seen that the Lead Glass Tubings were fabricated to manufacture glass necks of specific design by the appellants on their neck fabrication machine. The lead glass tubings were imported in running length of 1420 mm. They were in the nature of a raw material for manufacturing glass necks for the glass bulbs of T.V. picture tubes. The appellants had admitted that out of one tubing of 1420 mm. length, 12 tubes were to be made which were fabricated into glass necks by a separate and distinct process. The tubing as such was a raw material and could not be used in the bulbs as such. It was to be converted into glass necks and such glass necks were used for sealing the funnels. On the funnel sealed with the neck tube, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be assessed to customs duty in the form they were so presented for assessment. 9. The Revenue had classified the goods under sub-heading Nos. 7002.39 of the Customs Tariff and sub-heading No. 7001.90 of the Central Excise Tariff. Under Heading No. 70.02 of the Customs Tariff all type of glass tubes un-worked were covered. The glass tubes un-worked could be of fused quartz and other fused silica. Glass tubes could also be of other glass having a linear co-efficient of expansion not exceeding 5 x 10-6 per kelvin within a temperature range of 0OC to 300OC. Even if the glass tubes were not covered by the above description they remained under Heading No. 70.02. It has been explained in the HSN Explanatory Notes that un-worked signify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff description. Only those tubings which were made into finished articles or parts of finished articles recognised as such were excluded from the coverage under Heading No. 70.02. We do not consider that the imported lead glass tubings were in the nature of finished articles or parts of the finished articles recognisable as such. We, therefore, consider that the goods had been correctly classified by the Collector of Customs (Appeals), Bombay. 10. Similar considerations will apply for classification under the Central Excise Tariff. 11. There is no ambiguity or overlapping in and in between the Heading No. 70.02 and Heading No. 70.11 of the Customs Tariff. Heading No. 70.02 covers goods in the nature of raw materials or which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 85. All the above-mentioned articles may be of ordinary glass, crystal glass or fused quartz. The heading does not include : (a) Glass tubes merely cut to length, whether or not the ends have been fire polished or otherwise smoothed, or tubes which have had fluorescent materials (e.g. sodium uranate) added to the glass in the mass (Heading No. 70.02). (b) Glass bulbs, tubes and envelopes, closed or with fittings, and finished bulbs, tubes and valves (see Headings 85.39, 85.40, 90.22, etc.)." 12. As the coverage under Heading No. 70.11 is different from the coverage under Heading No. 70.02 and as the goods in the form presented for assessments were clearly classifiable under sub-heading No. 7002.39 of the Customs Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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