9911796707
TMI Blog1983 (2) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... G. Sankaran]. - This is a Revision Application to the Government of India which, under Section 131-B of the Customs Act, has been transferred as an appeal to the Tribunal and is being disposed off accordingly. 2. The Appellants imported 2000 pieces of what are described as Chrome Clad Glass Plates through the Port of Madras. The Customs authorities at the said Port classified the goods und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Collector of Customs holding that the goods were not photographic plates but mere glass plates. It is against this order that the Appellants filed a Revision Application to the Central Government which, as earlier pointed out, stands transferred to this tribunal for disposal. 3. In the Revision Application (Appeal), it is submitted that the goods are not mere glass plates but chrome c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter. Appearing on behalf of the Department, Shri Chatterjee submitted that the correct classification of the goods under the Central Excise Tariff Schedule had to be determined from amongst Item Nos. 23A, 37C and 68. Of these, Item 37C had to be ruled out since it covered only the photographic goods specified therein and the present goods were not covered therein. The catalogue and write-up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The required patterns are tows obtained by selective etching. It may thus be seen that the impugned goods are not ordinary glass plates. They are composite goods - glass plates coated with chromium and are used for a specific purpose. The proper classification of the goods under the Central Excise Tariff is, therefore, in our opinion, not under Item 23A but under Item 68. We order accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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