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TMI Blog1984 (4) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... arguments, the Assistant Collector, in his order dated 15-11-1980, held that the goods were glazed clayware and accordingly classifiable under Item 23B. In reaching this conclusion, the Assistant Collector, having regard to various authorities held that the articles were glazed clayware . He further held that, according to the various authorities, terracotta was an article of archaeological and aesthetic value and not a utility or kitchenware or tableware like plates, cups and saucers. 3. In appeal, the Collector (Appeals) took the contrary view. He also considered various authorities cited by both sides. He finally came to the following conclusions :- Terracotta pottery is merely a type of Terracotta ware. Terracotta is a material which has been put to variety of uses, since ancient times. It is not only used for making articles of artistic value, but also for manufacture of articles of utility. In fact many Terracotta pieces have both utility as well as artistic value. From the affidavit submitted by the appellants regarding the process of manufacture it is evident that the raw materials used in the manufacture of goods in question do not include kaolin and the article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a fine quality of which decorative tiles and bricks, architectural decorations, statuary, vases and the like are made. An object of art made of this substance . The Shorter Oxford English Dictionary on Historical Principles, Vol. II-3rd Edition-Page 2267. (iii) A composition of clay and sand used for statues , hardened like bricks by fire an object of art made of it . Chambers 20th Century Dictionary. (iv) Hard reddish brown pottery (used for vases, small statues, ornamental building material etc. Advanced Learners Dictionary of Current English-Oxford University Press. (v) la : a usu, low-fired and typically reddish unglazed ceramic material (as the earthenware of many primitive potters); also : an object (as a bowl or figurine) of such material (Greek terra-cottas) b : a usu. hard-fired glazed or unglazed ceramic architectural material often pressed or cast in ornamental forms and used esp. for decorative facing and tiles 2a : a brownish orange that is redder and deeper than spice, leather, or gold pheasant b : textiles : a moderate to strong reddish brown. Webster s Third New International Dictionary Unabridged And Seven Language Dictionary-Pag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the Standard). Shri Tayal submitted that the goods in question were glazed and obviously not porous, and therefore would not conform to the I.S.I. definition of clayware. 11. Shri Tayal also referred to the Chemical Examiner s report, which is quite detailed. For the present purpose it is only necessary to note that according to the Chemical Examiner each of the five samples was found to be brown coloured with glazed surfaces and of specific shape in the form of tableware. Each had glazed surfaces. Each had water absorption property of more than .5%. The iron oxide content of each was more than 1.5%, indicating that they were not entirely made of China clay or kaolin. 12. Shri Tayal finally submitted that in the light of the characteristics of the goods, the authorities cited by him, and the wording of the relevant Tariff Item, the goods were correctly classifiable under Item 23B as glazed clayware . 13. Shri Chandrasekharan, who appeared for the respondents, showed us certain articles which he said were representative of those which are the subject matter of the present proceedings. Although these were not authenticated samples, we found it useful to look at them fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sekharan pointed out that among the objects included were a bowl. This would show that utilitarian articles were covered. Further, the words often pressed or cast in ornamental forms would show that utility articles were not ruled out. 19. Shri Chandrasekharan argued that the term terracotta might have had a restricted meaning in the past, so as to cover only ornamental articles. However, is connotation had undergone a change in course of time, and nowadays it was applied to articles of utility also. Shri Chandrasekharan submitted that such a shift in the sense of an expression should be taken into account, and in this connection he relied upon the judgment of the Bombay High Court in the case of Commissioner of Sales Tax v. Messrs. Agarwal Co., reported in 1983 E.C.R. 65D. In that case, which referred to the question whether the term milk in the Bombay Sales Tax Act included skimmed milk powder, the Bombay High Court answered the question in the affirmative. In doing so, the High Court cited the judgment of the Supreme Court in the case of Porritts Spencer (Asia) Ltd. v. State of Haryana, reported in 42 S.T.C. 433, and observed as follows : The Supreme Court obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Renaissance. At page 517 there are four illustrations over the heading Terracotta Pieces . Of these, two represent reliefs found on the temples. One is a painted bowl possibly from Central Peru, and the fourth represents Chinese glazed funerary figurine of a woman on horse back. 21. Shri Chandrasekharan referred to the report of the Chemical Examiner, which showed that the iron oxide content was more than 1.5%, and indicated that the articles were not entirely made of China clay or kaolin. He submitted that terracotta could be made of any clay and not necessarily of China clay, which was a fine variety. In fact, some very cheap articles of utility were made of ordinary clay, such as the terra cotta vessels (corresponding to the surahis used in India) referred to in the Encyclopaedia Americana. 22. Finally, Shri Chandrasekharan referred to a number of invoices of the respondents bearing dates between 12-10-1983 and 21-1-1984, showing sales of tableware articles to a hotel and to dealers or retailers. These invoices bear the words terra cotta above the detailed list of articles. The respondents had also filed letters from these purchasers, wherein the term terracotta i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it refers to a class of articles distinct from wares of China and porcelain and clay (glazed). 24. The quotation from Webster s 3rd New International Dictionary (Vide para 7 above) shows that the term terracotta is used in different senses. As a noun, it can refer to the material (low-fired and typically reddish un-glazed ceramic material). It can also refer to an object of such material. As an adjective, it is used to denote a colour-either a brownish orange or a reddish brown. In the context of the Tariff it has to be taken in the sense of a noun, denoting objects made of the material. Consequently, when interpreting the Tariff Item, we have not to take into account a hypothetical term such as terracotta ware, but the term terracotta , and find out what objects this term is normally understood to mean. 25. In this context both sides have quoted various works of reference, all of which could be regarded as authoritative. The definitions or descriptions contained in these works refer to various characteristics of terracotta such as the type of clay, the porosity, glazing (or lack of it) and the type of the article. 26. We have referred in para 11 above to the Chem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng unglazed would to some extent go together. 30. So far as glazing is concerned, the Shorter Oxford Dictionary defines terracotta as being unglazed. Shukla and Pandey s work has a similar statement. Webster states that it could be glazed or unglazed. The best exposition is given in the Encyclopaedia Americana (para 20), which states that unglazed terracotta, which remains porous despite firing, is used for decorative work such as sculpture, ornamental vases and architectural ornament. Glazed (and also unglazed) terracotta is used for bricks, tiles, structural materials and fire proofing. This variation in uses seems logical, because in the case of articles like bricks and tiles, which are exposed to weather, porosity would be a drawback and therefore glazing, which appears to reduce porosity, would be an advantage in their case. 31. The I.S.I, does not say anything about glazing, but the fact that the porous quality is emphasized indicates that terracotta would ordinarily be unglazed. This is certainly true of the less sophisticated varieties of terracotta such as the unglazed vessels (like surahis) referred to in the Encyclopaedia Americana (para 20). 32. With reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as vessels used for cooling water by evaporation. It would not cover articles of crockery and tableware which are glazed and are similar to Chinaware and Porcelainware except that they are of reddish or brownish colour. 36. The advertisement for Linea Terra Cotta referred to in para 17 above might appear to go against the above conclusion. We, however, observe that the usage in that advertisement is at variance with the definitions in the authoritative works of reference which we have examined. Further, as explained later in this order, the name that a manufacturer gives to his product is dictated by many considerations and cannot have the authenticity of a standard work of reference. Apart from this, the very use of quotation marks around the words terra cotta in the advertisement shows that the advertisers themselves were conscious that they were not using the term in the ordinary accepted sense. 37. This brings us to the question of the correspondence of the respondents with their customers and the invoices issued to them, wherein there is a general description of the goods as terracotta . It is apparent that such invoices and correspondence, which are all very re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to in para 19 above. With reference to that specific case, it may be observed that the question which was before the Supreme Court, was whether drier felts were covered by the category of all varieties of cotton, woollen or silken textiles . That was obviously a very wide category, and it is quite clear that the Legislature meant it to be such. No one could claim to be conversant with all varieties of textiles which were being manufactured or marketed at a particular point of time, let alone in the future. Having regard to the very wide scope of this description, it would certainly follow that it should not be given a narrow interpretation based on the position when the entry was inserted. In contrast, however, the term terracotta is a narrow and specific one, nor amplified by words such as all varieties of . This would show that there is a substantial difference in the circumstances of the present case and that before the Supreme Court. 41. Even so, Shri Chandrasekharan s contention has force, and if we found that the accepted meaning of the term terracotta had indeed undergone a substantial change, and that as of today it meant something quite different from what ..... X X X X Extracts X X X X X X X X Extracts X X X X
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