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Universal Fused Quartz and Allied Vs. Collector of Central Excise - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)(14)ELT2431TriDel
AppellantUniversal Fused Quartz and Allied
RespondentCollector of Central Excise
Excerpt:
.....appellants relied on two earlier judgments of this tribunal reported at 1983 elt 556 to say that fused quartz was not glass and hence there was no liability on the appellants under item 23-a of the tariff. the department's representative agreed with the aforesaid earlier judgments of the tribunal for the period prior to 1-3-79. he stated that on 1-3-79 item 23-a of the central excise tariff was amended by the finance bill and from that date onwards the appellants' products were covered by the said item in view of the fact that chapter 70 of the cccn which related to glass and glassware covered fused quartz also. it was put to him that all that the finance bill, 1979 did in relation to item 23-a of the tariff was to add the word "glass" in sub-item (4) thereof, that assuming that fused.....
Judgment:
1. Under dispute ;in this case is the demand for central excise duty on fused quartz articles manufactured and cleared by the appellants during the period from 11-12-1976 to 31-1-1980. The demand has been made by the Collector under item 23-A of the Central Excise Tariff which relates to glass and glassware. During the hearing before us today, the appellants relied on two earlier judgments of this Tribunal reported at 1983 ELT 556 to say that fused quartz was not glass and hence there was no liability on the appellants under item 23-A of the Tariff. The Department's representative agreed with the aforesaid earlier judgments of the Tribunal for the period prior to 1-3-79. He stated that on 1-3-79 item 23-A of the Central Excise Tariff was amended by the Finance Bill and from that date onwards the appellants' products were covered by the said item in view of the fact that Chapter 70 of the CCCN which related to glass and glassware covered fused quartz also. It was put to him that all that the Finance Bill, 1979 did in relation to item 23-A of the Tariff was to add the word "glass" in sub-item (4) thereof, that assuming that fused quartz was glass, the goods involved in the present case were articles of fused quartz and not fused quartz itself and that in respect of articles of glass or glassware the amendment made by 1979 Budget had no significance inasmuch as glassware was covered by item 23-A even prior to 1-3-79. The Department's representative had nothing more to say except reiterating that we should go by what the CCCN said.

2. We have carefully considered the matter. Chapter 70 of the CCCN relating to glass and glassware contains a Chapter Note saying that the term "glass" shall extend to fused quartz. In Chapter 70 of the Customs Tariff Act, 1975 which is largely based on CCCN and which also relates to glass and glassware, there is a similar Note 3 which says that for the purposes of the Customs Import Tariff, "glass" is to be taken to extend to fused quartz and fused silica. It would be reasonable to infer that but for these Chapter Notes in the CCCN and the Customs Tariff, fused Quartz and fused silica would not ordinarily be regarded as glass. There is no corresponding extension clause or deeming fiction included in item 23-A of the Central Excise Tariff. No other evidence has also been laid before us to show that in commercial parlance articles of fused quartz are regarded as glassware. In the circumstances, the demand for duty made under item 23-A of the Central Excise Tariff in respect of articles of fused quartz cannot stand and is set aside. Accordingly, the Appeal is allowed.


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