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TMI Blog2008 (4) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ENT: J U D G M E N T Reportable BHAN, J. 1. This Appeal has been filed u/s. 35L(b) of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') against the Final Order No. 126/2002-D dated 08.05.2002 in Appeal No. C/411/2001-D passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as 'Tribunal') rejecting the appeal filed by the appellants. 2. Appellants imported two consignments of unglazed porcelain tiles, as per appellants, vide Bills of Entry No. 113197 dated 24.10.2000 and No. 113056 dated 23.10.2000. In these two Bills of Entry, the appellants claimed classification of the tiles under sub-heading 6907.90 of the Customs Tariff Schedule. Since goods falling under sub-headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the goods may be sent to the Central Glass and Ceramics Research Institute, Calcutta for test. The request made by the appellants for sending the goods to Central Glass and Ceramics Research Institute, Calcutta was rejected. After considering the material on record, the Commissioner of Customs, held the goods to be porcelain glazed tiles and ordered confiscation of the same having been imported without license and also imposed penalty of Rs. 10,00,000/- on the appellants. 4. Aggrieved against the order passed by the Commissioner of Customs, the appellants filed appeals before the Tribunal which have been dismissed by the impugned order. 5. The point involved in the present appeal relates to the classification of goods in question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med and hence the test as per ISO as indicated in your letter may not be necessary for further confirmation in this regard." 7. The appellants in their reply to the show cause notice have brought out the distinction between unglazed and glazed tiles as under: - "...While porcelain unglazed tiles are almost completely vitrified and would absorb no water (impermeable) glazed tiles have a porous body permeable to water..." 8. The manufacturing process supplied by the manufacturer which was in turn given to the Customs Authorities by the appellants vide letter dated 23.12.2000 also brings out the distinction between the glazed and unglazed tiles. Even in the subsequent communication dated 30.01.2001, the same very distinction was reiterated. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e grounds of appeal, the appellant has itself admitted that the difference between the ceramics and porcelain is brought out from the technical literature from the World Book Encyclopedia, copies of which have been attached as annexure to the appeal. While ceramics are made from minerals such as clay, feldspar, silica and talc, the porcelain is made out from a mixture of ingredients like kaolin, petuntse. Kaolin is a pure white clay and petuntse is a type of felt spar found only in China. It has not been proved by the appellants that the tiles imported by it were made from the mixture of ingredients like kaoline and petuntse. His case was that tiles imported by it were unglazed ceramic tiles. Since, the material which goes into production i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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