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TMI Blog1999 (7) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... r. They claimed the benefit of Notification No. 35/85 for their products. The Asst. Collector while adjudicating the case held that the products ceramic glass colour and ceramic colour are distinct and different products and the exemption granted under Notification No. 210/71-C.E., dated 25-10-1971 as amended by Notification No. 35/85, dated 17-3-1985 and further amended by Notification No. 78/86-C.E., dated 10-2-1986 applicable to Ceramic Colours cannot be extended to Ceramic Glass Colours . This order of the Asst. Collector was reviewed and appeal was filed before the Collector (Appeals). The Collector (Appeals) in his order dated 14-10-1993 held that The Hon ble Supreme Court have held in the Plasmac case [1991 (51) E.L.T. 161 (S.C.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anium, Lithium, Lead, Silica, Borax and some organic materials; that on heating it melts and forms glass like material; that the sample as such is not glass but on vitrification at higher temperature, it forms glass. The test report of the ceramic glass colour reads The sample is in the form of reddish brown coloured powder and is essentially composed of metallic oxide based on chromium, iron, zinc and aluminium. It has the characteristics of ceramic colour. However the actual use may be ascertained. He submits that on the basis of these chemical tests, it was claimed that both the colours were not the same; that they were different products inasmuch as they are manufactured at different range of temperature; that Ceramic colour can stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that since the goods are known in the market as ceramic colours and are used for decoration and design purposes and predominate ingredient is the same i.e. metallic oxide, therefore the benefit of Notification No. 35/85 is applicable to ceramic glass colours and ceramic colours also and prays that the appeal may be rejected. 4. Heard the submissions of both sides. Perused the evidence on record as also the case law cited by the appellants and relied upon by the Collector (Appeals). We find that in the classification list, the ceramic glass colours and ceramic colours are shown as two different products. We note that the chemical report brings out the different characteristic of the two products. Ceramic glass colour at certain temperature ..... X X X X Extracts X X X X X X X X Extracts X X X X
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