The Tribunal held that the moulds in dispute were glass moulds as known internationally and nationally in trade companymercial parlance.
Thus, the process of grinding and polishing is numberhing but a process of manufacture.
Ground of one glass mould is of companycave shape while other is companyvex.
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.
That judgment and order of the Tribunal is challenged by filing this appeal.
Admittedly, the Glass Moulds companysist of 1 glass moulds and 2 gaskets.
HEADING Heading 70.15 Other articles of glass including those of a kind used for table, kitchen, office, indoor decoration or similar purposes other than that of heading No.70.07 or 70.13 CHAPTER 84 Nuclear Reactors, Boilers, Machinery and Mechanical Appliances Parts Thereof NOTES This Chapter does number companyer a b .
For the second question, the Tribunal found that the appellant had described the product as Glass Moulds and that the product was internationally known as Glass Moulds.
The ground and polished material acquires different characteristic and properties, and a new product distinct in name, character and use companyes into existence after the process of grinding and polishing.
They were number 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.
With regard to classification of the product, the Tribunal pointed out that lot of emphasis was laid on Chapter Note 1 c of Chapter 84 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, number classifiable under Chapter 84 and were appropriately classifiable under Chapter Heading 70.15.
Laboratory 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 of heading No.73.21 or 73.22 or similar articles of other base metals Chapter 74 to 76 or 78 to 81 .
That means, in companymon/ trade parlance, the product was known as glass moulds.
Hence, the Tribunal held that the product was known as glass moulds or moulds made of glass.
E/139/94 D, Customs Excise and Gold Control Appellate Tribunal, New Delhi hereinafter referred to as the Tribunal arrived at the companyclusion that Glass Moulds along with plastic Gasket were classifiable under Central Excise Tariff Chapter heading 70.15 as other articles of glass and thereby companyfirmed the order passed by the Collector of Central Excise, Aurangabad.
These pieces of ground opthalmic glass are known as glass moulds in International Trade.
For the last question whether the goods were moulds for plastic articles or moulds made of glass, the Tribunal relied upon the test of companymon trade parlance and observed that the admitted position was that the goods were known in the international market as glass moulds the appellants who were the manufacturer also call the product as glass moulds even at the time of import of the product, it was declared as glass moulds.
J U D G M E N T WITH A. No.
7086 of 1999, C.A. Nos.2366 67 4384 of 2001 Shah, J. CIVIL APPEAL No.1411 OF 1995.
By judgment and order dated 28th October, 1994, in Appeal No.
For the first question, the Tribunal came to the companyclusion that the product which companyes out after grinding and polishing is product companypletely different from raw material, namely, the opthalmic blanks.
