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TMI Blog1999 (2) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Tariff. He further held that the Glazing material is ready to use and its shelf life is limited and it cannot be marketable. 4.Heard Shri Sumit K. Das, learned JDR. The contention of the Revenue is that Chapter Heading 32.07 of the Central Excise Tariff covers the Glazing material as Glazing material/Ceramic Glaze having been specifically mentioned in the Central Excise Tariff under sub-heading 3207.19. 5. We find that the issue regarding classification of the Glazing material is settled by the Tribunal in the case of M/s. Khodiyar Pottery Works v. CCE, Rajkot vide Final Order No. 374/98-C, dated 12-6-1998 in Appeal No. E/2580/89-C. In this case the Tribunal held that since no specific definition or deeming fiction ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licate glasses and fused silica in high temperature capability. Derivation : A standard glass formula, to which a nucleating agent such as titania has been added, is melted, rolled into sheet, and cooled. It is then heated to a temperature at which nucleation occurs, causing formation of crystals. See also nucleation. Uses : Range and stove tops; laboratory bench tops; architectural panels; restaurant heating and warming equipment; telescope mirrors." "Glaze. A mixture similar to porcelain enamel, applied to a ceramic substrate. It may refer to (1) a vitreous coating on pottery or enamelware; (2) the mixed dry powders of the batch to be used for the coating; or (3) a water suspension of these materials (wet glaze). Glazes must be low in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of the old tariff. 10. We also notice that the term `vitrifiable enamels and glazes' will cover such enamels and glazes which were vitrifiable. `Vitrification' has been described in the aforesaid dictionary as "the process of converting a siliceous material into an amorphous glassy form by melting and cooling. As applied to radioactive waste disposal, it refers to incorporation of the waste in glassy materials for permanent storage" and `enamel' has been described as "(1) A type of paint consisting of an intimate dispersion of pigments in a varnish or resin vehicle. The vehicle may be an oil-resin mixture, or entirely synthetic resin. Those containing drying oil are converted to films by oxidation; those comprised wholly of synth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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