9911796707
TMI Blog2006 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... volved in this appeal - (i) the classification of the tiles manufactured by the appellant and consequential liability of the appellant to pay differential duties on the same; and (ii) whether the notice issued demanding excise duty is barred by limitation under Section 11-A of the Central Excise Act (hereinafter referred to as the Act'). 4. The respondent manufactures ceramic tiles. Some of the tiles are described as polished while others as unpolished. The classification for both the polished and unpolished tiles was claimed under heading 6901.90 of the tariff and the classification was approved by the Department. However, subsequently, the Department enquired about the classification of the tiles manufactured by the assessee and was o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1AC the Act read with Rule 173Q(1) of the Rules. The Commissioner also ordered confiscation of land, building, plant and machinery used in connection with the manufacture, production, storage and removal of the goods. 6. Aggrieved, the assessee filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which was allowed by the impugned judgment and order dated 12.9.2005. The Tribunal held both the points in dispute in favour of the assessee. It held that there was no suppression of facts and hence the extended period of limitation under the proviso to Section 11A of the Act will not apply. The Tribunal also held that tiles in question were not glazed files. 7. There is no dispute that the goods in questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a coating of melted glass is applied on surface of the body of the tiles. In fact, glazed tiles normally are not polished at all. 11. The Indian Standard Glossary of Terms relating to ceramic ware, gives the following definition : "Glaze: A ceramic coating matured to glassy state on a formed ceramic article, or the materials or mixture from which the coating is made". 12. In The McGraw Hill Encyclopedia of Science Technology 'glazing' is defined as "the application of finely ground glass, or glass forming materials, mixture of both, to a ceramic body and heating (firing) to a temperature the material or materials melt, forming a coating of glass on the surface of the ware". 13. In the book 'Industrial Ceramic' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set of facts and circumstances there was any fraud or collusion or willful misstatement or suppression or contravention of any provision of any Act, is a question of fact depending upon the facts and circumstances of a particular case. Where the Department had full knowledge of the facts about manufacture of the goods of the assessee, it cannot be said that there was any suppression. We respectfully agree with this view. 16. Thus, we are of the opinion that on both the points involved in case, i.e. on merits as well as limitation, the view taken by the Tribunal is correct. We hold that the proviso to Section 11A will not apply in this case and we also hold that the assessee did not manufacture any glazed tiles. 17. Resultantly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
