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TMI Blog1999 (6) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... e excisable goods and ordered their confiscation under heading 69.05 of the Tariff. 3. The representative of the appellant explained to us the process of manufacture of mosaic tiles. A mixture of silica, stone powder, mineral substances is round and China clay added and a slurry made by addition of. The slurry is processed so as to remove metallic and other impurities and filter pressed so as to remove water. The resultant cake is dried, granulated and pressed to form small pieces of different sizes and shapes. It was stated that these pieces are not larger than 5 centimetres in any dimension. They are then fired. After discarding the rejects, the remaining pieces are sorted out their different shapes and the required pieces placed in a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that what is sold are tiles assembled from shapes and sizes of tiles in a composite pattern, held to be together by backing. This is what the appellant says a mosaic tile. 7. However, if it is to be held that each of the pieces forming part of a tile is itself marketable, it has to be shown that each such pieces is actually capable of being bought and sold. We agree with the departmental representative that the mere fact that the appellant does not sell the goods does not mean that the goods are not marketable. However, it has to be shown that these or similar goods manufactured by any other manufacturer are in fact taken to the market for being brought and sold. There must be at least one buyer and one seller. The Commissioner s order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 2(a) individual pieces of tiles will have to pay duty. 9. The question is also significant, and has to be dealt with for another reason. There is no dispute that each of the small pieces with which we are concerned is given a particular shape and size before it is fired. The mosaic or final pattern which is formed by putting the tiles together is however obtained only by putting together the pieces according to the predetermined pattern in the mould. Note 2 to Chapter 69 provides for classification in that chapter only of products which has been fired after shaping. If the mosaic tiles, as commercially known, acquired a shape only by forming into a design in the mould they will not be classifiable under Chapter 69 and they would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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