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TMI Blog1982 (3) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and the points urged during the course of personal hearing. 2. Briefly stated, the facts of the case are that the Assistant Collector of Central Excise, Ahmedabad held vice his order-in-original No. VI (00) 21-2/54640, dated 4-12-62, that Rasching Rings manufactured by the party should be assessed to duty under tariff item No. 23B of the Central Excise Tariff. On an appeal by the party, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the review notice and during personal hearing, the party submitted that rasching rings manufactured by them cannot be held as chinaware and porcelainware and are unglazed and semi-vitreous composed mainly of alumina and silica; do not contain any china clay; their water absorption by A.S.T.M. method is 2% and are opaque. The party also quoted from technical books on Industrial Ceramics to show t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawn further from the party on 26-7-74, the Chief Chemist had opined that the same is stoneware rasching rings with water absorbancy of 0.36% and that the product is not classifiable under tariff item 23B of the Central Excise Tariff because it does not possess uniform texture and contains black spots in the body of ceramics even though the water absorbancy is less than 0.5%. 6. In support of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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