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TMI Blog2003 (2) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... like moulds for glass, moulds for mineral materials and moulds for rubber or plastics. The product in question — 'glass mould' is not for moulding such articles of glass. Moulds for glass include - moulds for glass paving stones, bricks or flags, compression moulds for glass tiles, bottle moulds for hand or machine working, moulds for hollow glassware and for insulators, shaping moulds for glassmakers lathes and moulds made of steel or cast iron used to make lens or spectacle blanks. - 1411 of 1995 - - - Dated:- 26-2-2003 - M.B. Shah and D.M. Dharmadhikari, JJ. [Judgment per : M.B. Shah, J.]. - By judgment and order dated 28th October, 1994, in Appeal No. E/139/94-D, Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal ) arrived at the conclusion that 'Glass Moulds' along with plastic Gasket were classifiable under Central Excise Tariff Chapter heading 70.15 as 'other articles of glass' and thereby confirmed the order passed by the Collector of Central Excise, Aurangabad. 2.The questions for consideration before the Tribunal were :- (1) Whether grinding and polishing of Opthalmic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant whereas the Department was of the view that the goods were articles for technical use and the plastic gaskets were parts thereof and, therefore, not classifiable under Chapter 84 and were appropriately classifiable under Chapter Heading 70.15. The Tribunal held that the moulds in dispute were glass moulds as known internationally and nationally in trade/commercial parlance. They were not moulds for making plastic articles and therefore, in terms of the Explanatory Notes of HSN, the goods were appropriately classifiable under Central Excise Tariff Heading 70.15. 7.The Tribunal also held that Gaskets are essential components and are used for binding of male and female to form a glass mould assembly and, therefore, were classified under Central Excise Tariff Chapter heading 70.15 when they were imported along with glass moulds. Gaskets were given specific shape and design for the purpose of preparing these glass moulds assembly and, therefore, shall be classifiable under Central Excise Tariff Heading 39 as articles for plastic and finally held that the glass moulds along with gaskets were classifiable under Heading 70.15. 8.That judgment and order of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof Notes - 1. This Chapter does not cover : (a) - (b) .... Laboratory(c) glassware (heading No. 70.12); machinery, appliances or other articles for technical uses or parts thereof of glass (heading No. 70.14 or 70.15) Articles(d) of heading No. 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81). HEADING Heading 84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds) metal carbides, glass, mineral materials, rubber or plastics. CHAPTER 90 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof. HEADINGS Heading 90.01 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No. 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. Heading 90.02 Len ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng which occurs last in the numerical order among those which equally merit consideration. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin. 13.Now we would deal with the contention of the learned Counsel for the appellant that the glass moulds with plastic gasket manufactured by the appellant would be covered by heading 84.80 and in any case, it would fall under Chapter 90, heading 90.02. 14.For the alternative submission, admittedly, it was neither the contention of the Department nor of the appellant that the product would be covered under heading 90.02 and therefore, that question is not required to be considered. However, prima facie, it would be difficult for us to arrive at the conclusion that the product is lense, prism, mirror and other optical element, of any material, unmounted, being part of or fitting for instruments or apparatus, other than such elements of glass not optically worked so as to be covered by Heading 90.02. Admittedly, the product in question is for manufacture of lenses. 15.Hence, we would straightway consider whether the product wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically by other headings of the nomenclature. Learned Counsel for the appellant submitted that the chapter note 1(d) specifically includes optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90. As stated above, the glass moulds cannot be termed as optical fibres or optically worked optical elements, which would be covered by Chapter 90. It also provides that manufacturing processes vary considerably and inter alia include :- (D) Moulding, whether or not combined with pressing, blowing or drawing (e.g., for the manufacture of bottles, tumblers, certain types of optical glass, ashtrays). (IJ) Cutting out the required articles from blanks, spheres, etc., obtained by any process (articles of fused quartz or other fused silica, in particular, are often obtained from blanks of solid or hollow section). 18.This has been made clear in Chapter/Heading 90, the relevant part of which reads as under : - (C)Optical elements of glass, optically worked, not permanently mounted. In order to distinguish between optical elements of glass of this heading and those of Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... steam generating boilers and their auxiliary apparatus, and filtering apparatus). It should also be noted that machinery and apparatus of a kind covered by Chapter 84 remain in this Chapter even if electric : Since ceramic articles and parts thereof (Chapter 69), laboratory glassware (heading 70.17) and machinery and appliances and parts thereof, of glass (heading 70.19 or 70.20) are excluded from this Chapter, it follows that even if a machine or mechanical appliance is covered, because of its description or nature, by a heading of this Chapter it is not to be classified therein if it has the character of an article of ceramic materials or of glass. GENERAL ARRANGEMENT OF THE CHAPTER(B) (5) Heading 84.80 covers, in addition to moulding boxes for metal foundry and moulding patterns, moulds (other than ingot moulds) used, by hand or in machines, for moulding certain materials. 8480.50 - Moulds for glass 8480.60 - Moulds for mineral materials - Moulds for rubber or plastics : This heading covers the moulding boxes used in metal foundry, mould bases and moulding patterns, with certain excepti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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