1999 (8) TMI 418

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..... respondent herein. The Department alleged that the product was not classifiable under Chapter sub-heading 3207.90 but was classifiable under Chapter sub-heading 3207.10. The Department claimed that it was Glass Frit though it was used for ceramic tiles to be glazed. For this they relied on the tariff entry under Chapter Heading 32.07 whereunder against Chapter sub-heading 3207.10, the description of the goods reads Glass Frit and other glass, in the form of powder, granules or flakes They also relied on HSN Notes. The case came up before the Collector of Customs and Central Excise, Rajkot who inter alia held that in view of the approved classification list and price list particularly when the party itself had declared on the second c .....

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..... to the Department it is glass frit and is, therefore, classifiable against Chapter sub-heading 3207.10 whereas the claim of the assessee is that it is not glass frit but glazed frit and since glazed frit is not specifically covered under Chapter sub-heading 3207.10 it will be classifiable under Chapter sub-heading 3207.90. In the Cross objections, the respondents have submitted that in the Indian Standard Glossary of Terms relating to Vitreous Enamelware and Cermics Metal System-IS:2713:1979, the term Frit is defined as the product of melted batch of enamel, often quenched in water or between rolls to produce grains or small flakes. It has beeen further contended that in Indian Standard Glossary of Terms relating to Ceramicware IS:2781:197 .....

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..... ccording to the glossary of the terms of Indian Standard, there is no term as Frit Glass. According to the process of manufacturer, the product appears to be Ceramic Glazed Frit. We note further that there is a Trade Notice of Rajkot Collectorate itself i.e. Trade Notice No.70/89 dated 24-5-1989 whereunder Frit Ceramic Glaze has been ordered to be classified under Chapter sub-heading 3207.90. Nothing has been brought on record that there is a term of Frit Glass in the Glossary of Terms relating to Ceramic Glazed Industry. On careful consideration of the various submissions as well as the glossary of terms of Indian Standard, the Trade Notices etc., we do not find any reason to interfere with the order of the Ld. Commissioner classifying the .....

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